Globalization and Capital Taxation in Consensus and Majoritarian Democracies

By Jude C. Hays. 2003

191 citations recorded by the source corpus.

Subfields: Accounting, Political Science and International Relations

View Paper: https://www.semanticscholar.org/paper/c9d406e7ae06f4870555d89c5db96f6376abbbdd

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Citations in the corpus

Why is there no race to the bottom in capital taxation (2009, background): “…political scientists argue that political, institutional, and economic constraints prevent governments in some countries from effectively competing with low-tax countries such as Ireland and Luxemburg (Basinger and Hallerberg 2004; Genschel and Plümper 1997; Hays 2003; Steinmo and Tolbert 1998).”
The politics of policy diffusion (2019, background): “…research has analysed the conditionality of international and subnational tax competition by showing that several political, fiscal and institutional factors constrain a race-to-the-bottom (Hays 2003;Basinger & Hallerberg 2004; Plümper et al. 2009; Wasserfallen 2014; Gilardi & Wasserfallen 2016).”
Globalization as ‘Galton's Problem’: The Missing Link in the Analysis of Diffusion Patterns in Welfare State Development (2006, background): “…distinguishes different impacts of globalization according to the type of the regime of welfare states+ 15+ See Garrett 1998; and Rodrik 1996 and 1997+ 16+ Hays 2003, 82, also stresses the point that convergence is independent from the race-to-the- bottom hypothesis and may stand alone as an…”
Taxation and the worlds of welfare (2009, background): “Finally, Hays (2003) and others have argued that the tax structure explains the resilience of European welfare states in the face of globalization: the European welfare states have managed to avoid the ‘race to the bottom’ that many feared would be the outcome of globalization because they finance…”
Voting in Open Economies (2007, background): “Many draw on this logic to paint an uncertain future for independent national policies (e.g., Andrews, 1994; Hays, 2003; Mishra, 1999; Moses, 2000; Rudra, 2002; Wibbels & Arce, 2003).”
Tax Policy in an Era of Internationalization: Explaining the Spread of Neoliberalism (2006, background): “…the bottom” in effective capital tax burdens or a shift of taxation to labor and consumption+ See Garrett 1998a and 1998b; Garrett and Mitchell 2001; Hays 2003; Quinn 1997; and Swank 1998+ Some have found support for the conventional thesis+ Rodrik 1997+ 9+ Slemrod 1990+ 10+ Ganghof 2000+ The…”
Interdependence in Comparative Politics (2008, background): “…international liquid-capital mobility alone, through the tax competition it engenders, induces whatever competitive races may occur.19 Finally, as Hays (2003) and Basinger and Hallerberg (2004) stress, such races need not be to some bottom at all; rather, the race’s competitiveness and its…”