State Capacity, Capital Mobility, and Tax Competition
عنوان مقاله: State Capacity, Capital Mobility, and Tax Competition
شناسه ملی مقاله: JR_IER-20-1_003
منتشر شده در در سال 1395
شناسه ملی مقاله: JR_IER-20-1_003
منتشر شده در در سال 1395
مشخصات نویسندگان مقاله:
Arian Daneshmand - Faculty of Economics, Allameh Tabataba۰۳۹;i University
Mahnoush Abdollah-Milani - Faculty of Economics, Allameh Tabataba۰۳۹;i University
خلاصه مقاله:
Arian Daneshmand - Faculty of Economics, Allameh Tabataba۰۳۹;i University
Mahnoush Abdollah-Milani - Faculty of Economics, Allameh Tabataba۰۳۹;i University
Abstract The theory of international tax competition suggests that governments attempt to attract mobile capital bases by undercutting the foreign capital tax rate. An analysis of the role that state capacity plays in tax policymaking under international pressures is, however, missing. The central contribution of our study is to highlight the importance of the interaction between state capacity and capital mobility. It is the purpose of this article to show whether state capacity increases capital tax rates in a way that tax competition under high capital mobility dampens. Our analysis of ۲۰ OECD countries over the period of ۱۹۶۶-۲۰۰۰ suggests that the increase in capital tax rates as a result of higher state capacity is smaller when capital mobility is high.
کلمات کلیدی: Keywords: Capital mobility, Capital taxation, Spatial models, State capacity, Tax competition. JEL: C۳۱, C۳۳, H۲۰, H۸۷
صفحه اختصاصی مقاله و دریافت فایل کامل: https://civilica.com/doc/1779387/