Globalisation, capital mobility and tax competition: theory and evidence for OECD countries

By L. Bretschger, Frank Hettich. 2002

297 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Political Science and International Relations

View Paper: https://www.semanticscholar.org/paper/3f058893962e6307672fc13016f1f6bd03ee8423

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Citations in the corpus

Globalisation and the Composition of Government Spending: An analysis for OECD countries (2006, background): “In the short run, the negative elasticity of per capita income corroborates the generally countercyclical behaviour of government expenditure (Bretschger and Hettich, 2002).”
Fiscal Interactions Among European Countries: Does the EU Matter? (2007, unknown): “Bretschger and Hettich (2002), Dreher (2006), Hau‡er, Klemm and Schjelderup (2008) analyze the impact of market integration on corporate tax setting.”
From myth to reality: Globalisation and public spending in OECD countries revisited (2009, background): “17 The following is drawn from Bretschger & Hettich 2002: 704.”
Fiscal decentralization and public sector efficiency: evidence from OECD countries (2013, methodology): “Then, we use the residuals from this regression as an indicator for openness (see Bretschger and Hettich, 2002 ).”
FDI determination and corporate tax competition in a volatile world (2010, unknown): “Recent empirical research has addressed the important issue of corporate income taxation in a context of globalisation and perfect capital mobility (Devereux et al. [19], [20], Bretschger and Hettich [6], Markusen [32], Rodrik [42], Slemrod [43], Winner [45], Haufler et al. [25]).”
Populism and the economics of globalization (2018, background): “In a panel study of fourteen OECD countries for 1967–1996, Bretschger & Hettich (2002) find that proxies for openness of capital and trade accounts are related negatively to effective corporate tax rates and positively to labor taxes.”
Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data (2005, background): “1 Here, some authors estimate a negative impact of capital mobility on capital tax rates and/or expenditure levels (see Rodrik, 1997; Bretschger and Hettich, 2002 ), while others find a positive relationship between those variables (see, e.g., Quinn, 1997; Garrett and Mitchell, 2001).”
Tax-spending policies and economic growth: Theoretical predictions and evidence from the OECD (2007, methodology): “Other related empirical papers include: Easterly and Rebelo (1993) examine the growth effects of some types of government expenditure and tax rates, but they use different data.”
The Influence of Globalization on Taxes and Social Policy - An Empirical Analysis for OECD Countries (2006, unknown): “While the result for government expenditure is compatible with that of other authors (Bretschger and Hettich 2002, Hansson and Olofsdotter 2003, among others), the positive coefficient of taxes on consumption is surprising.”
The impact of globalization on the composition of government expenditures: Evidence from panel data (2006, unknown): “Bretschger and Hettich (2002), use an ingenious novel measure of openness which corrects for country size and find that globalization has a negative and significant impact on corporate income taxes and tends to raise labour taxes. On the other hand they also find that globalization increases social ”
Organizations, Regulation, and Economic Behavior: Regulatory Dynamics and Forms from the Nineteenth to Twenty-First Century (2008, background): “Economic integration lowers corporate tax rates (Bretschger & Hettich 2002, Clausing 2007, Rodrik 1997).”