| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w14664 |
| 来源ID | Working Paper 14664 |
| How Globalization Affects Tax Design | |
| James R. Hines, Jr.; Lawrence H. Summers | |
| 发表日期 | 2009-01-22 |
| 出版年 | 2009 |
| 语种 | 英语 |
| 摘要 | The economic changes associated with globalization tighten financial pressures on governments of high-income countries by increasing the demand for government spending while making it more costly to raise tax revenue. Greater international mobility of economic activity, and associated responsiveness of the tax base to tax rates, increases the economic distortions created by taxation. Countries with small open economies have relatively mobile tax bases; as a result, they rely much less heavily on corporate and personal income taxes than do other countries. The evidence indicates that a ten percent smaller population in 1999 is associated with a one percent smaller ratio of personal and corporate income tax collections to total tax revenues. Governments of small countries instead rely on consumption-type taxes, including taxes on sales of goods and services and import tariffs, much more heavily than do larger countries. Since the rapid pace of globalization implies that all countries are becoming small open economies, this evidence suggests that the use of expenditure taxes is likely to increase, posing challenges to governments concerned about recent changes in income distribution. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w14664 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/572340 |
| 推荐引用方式 GB/T 7714 | James R. Hines, Jr.,Lawrence H. Summers. How Globalization Affects Tax Design. 2009. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w14664.pdf（343KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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