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According to the disciplining hypothesis, globalization restrains governments by inducing increased budgetary pressure … globalization ("compensation hypothesis"). Employing two different datasets and various measures of globalization, we analyze … whether globalization has indeed influenced the composition of government expenditures. For a sample of 108 countries, we …
Persistent link: https://www.econbiz.de/10003348652
According to the disciplining hypothesis, globalization restrains governments by inducing increased budgetary pressure … globalization (quot;compensation hypothesisquot;). Employing two different datasets and various measures of globalization, we … analyze whether globalization has indeed influenced the composition of government expenditures. For a sample of 108 countries …
Persistent link: https://www.econbiz.de/10012779699
According to the disciplining hypothesis, globalization restrains governments by inducing increased budgetary pressure … globalization ("compensation hypothesis"). Employing two different datasets and various measures of globalization, we analyze … whether globalization has indeed influenced the composition of government expenditures. For a sample of 108 countries, we …
Persistent link: https://www.econbiz.de/10014056044
According to the disciplining hypothesis, globalization restrains governments by inducing increased budgetary pressure … globalization (compensation hypothesis). Employing two different datasets and various measures of globalization, we analyze whether … globalization has indeed influenced the composition of government expenditures. For a sample of 108 countries, we examine the …
Persistent link: https://www.econbiz.de/10010285894
This paper develops a competition theory framework that evaluates an important aspect of the OECD's Harmful Tax Practices Initiative against tax havens. We show that the sequential nature of the process is harmful and more costly than a “big bang” multilateral agreement. The sequentiality...
Persistent link: https://www.econbiz.de/10013137397
This paper develops a competition theory framework that evaluates an important aspect of the OECD's Harmful Tax Practices Initiative against tax havens. We show that the sequential nature of the process is harmful and more costly than a "big bang" multilateral agreement. The sequentiality may...
Persistent link: https://www.econbiz.de/10013068823
This paper develops a competition theory framework that evaluates an important aspect of the OECD's Harmful Tax Practices Initiative against tax havens. We show that the sequential nature of the process is harmful and more costly than a "big bang" multilateral agreement. The sequentiality may...
Persistent link: https://www.econbiz.de/10008697539
The OECD Programme of Work on the tax challenges arising from the digitalization of the economy comprises a so-called GloBE (Global Base Erosion) or Pillar Two proposal, consisting of a series of measures aimed at establishing a floor to tax competition by achieving minimum taxation of the...
Persistent link: https://www.econbiz.de/10013289054
According to the Globalization Paradox, globalization limits the freedom of choice for national governments. Capital …. Fixed factor taxes have the potential to improve welfare by defusing the globalization trilemma through a reduction in the …
Persistent link: https://www.econbiz.de/10010375314
Before the coronavirus epidemic and the related lockdowns, the EU countries represented various image of social, fiscal and external economic characteristics which is the base of the cluster analysis. The puzzle is whether the pre-crisis preparedness results in different or similar damages...
Persistent link: https://www.econbiz.de/10012608969