Adam, Antonis and Kammas, Pantelis and Lagou, Athina (2012): The effect of globalization on capital taxation: What have we learned after 20 years of empirical studies?
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This paper applies meta- regression analysis to the empirical literature that examines the impact of international market integration on capital taxation. The main objective is to explore whether particular data, model specification and estimation procedures exert systematic impact on the reported findings. Our results provide empirical evidence that differences across studies can be attributed to differences in the measurement of globalization. Moreover, in contrast to the conventional wisdom, study characteristics related to the measurement of the tax burden on capital appear to have an insignificant effect on the above mentioned relationship. Finally the meta- analysis fails to confirm a negative effect of globalization on the taxation of capital.
|Item Type:||MPRA Paper|
|Original Title:||The effect of globalization on capital taxation: What have we learned after 20 years of empirical studies?|
|Keywords:||capital mobility; tax competition; meta analysis|
|Subjects:||H - Public Economics > H4 - Publicly Provided Goods
F - International Economics > F2 - International Factor Movements and International Business
H - Public Economics > H2 - Taxation, Subsidies, and Revenue
|Depositing User:||Pantelis Kammas|
|Date Deposited:||19. May 2012 17:57|
|Last Modified:||13. Feb 2013 19:06|
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The effect of globalization on capital taxation: What have we learned after 20 years of empirical studies? (deposited 14. Sep 2011 17:21)
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