Adjusting national tax policy to economic internationalization: strategies and outcomes
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Köln
Max-Planck-Inst. für Gesellschaftsforschung
1999
|
| Series: | MPIfG discussion paper
[19]99,6 |
| Subjects: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008937362&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Item Description: | Literaturverz. S. 48 - 52. - Zsfassung in engl. und dt. Sprache |
| Physical Description: | 52 S. graph. Darst. |
Staff View
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Ganghof: Adjusting National Tax Policy to Economic Internationalization 3
Contents
1 Introduction 5
2 An extended explanatory framework 7
3 Revenue preserving strategies of tax policy adjustment 11
3.1 Adjustment pressures 11
3.1.1 Corporate taxation 12
3.1.2 Personal income taxation 14
3.2 Adjustment strategy I: Cutting general effective tax rates 15
3.3 Adjustment strategy II: Cutting statutory tax rates 18
3.4 Adjustment strategy III: Differential tax cuts 22
3.4.1 Corporate taxation 23
3.4.2 Personal income taxation 24
3.5 Adjustment strategy IV: Legal and administrative counteraction 30
4 Countervailing pressures on tax mix, revenue mix, and budget size 31
4.1 Changes in the tax mix 33
4.1.1 The evidence 33
4.1.2 Interpretation 36
4.1.3 What would have happened in the absence
of competitive pressures? 40
4.2 Changes in budget size and revenue mix 42
5 Conclusion 46
Bibliography 48 |
| any_adam_object | 1 |
| author | Ganghof, Steffen 1971- |
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| indexdate | 2025-03-03T11:00:36Z |
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| language | English |
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| publishDate | 1999 |
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| publisher | Max-Planck-Inst. für Gesellschaftsforschung |
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| spelling | Ganghof, Steffen 1971- Verfasser (DE-588)1029782172 aut Adjusting national tax policy to economic internationalization strategies and outcomes Steffen Ganghof Köln Max-Planck-Inst. für Gesellschaftsforschung 1999 52 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier MPIfG discussion paper [19]99,6 Literaturverz. S. 48 - 52. - Zsfassung in engl. und dt. Sprache OECD (DE-588)5157-3 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Steuerwettbewerb (DE-588)4403593-7 gnd rswk-swf OECD (DE-588)5157-3 b Steuerpolitik (DE-588)4057447-7 s Steuerwettbewerb (DE-588)4403593-7 s DE-604 MPIfG discussion paper [19]99,6 (DE-604)BV006188088 1999,6 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008937362&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Ganghof, Steffen 1971- Adjusting national tax policy to economic internationalization strategies and outcomes MPIfG discussion paper OECD (DE-588)5157-3 gnd Steuerpolitik (DE-588)4057447-7 gnd Steuerwettbewerb (DE-588)4403593-7 gnd |
| subject_GND | (DE-588)5157-3 (DE-588)4057447-7 (DE-588)4403593-7 |
| title | Adjusting national tax policy to economic internationalization strategies and outcomes |
| title_auth | Adjusting national tax policy to economic internationalization strategies and outcomes |
| title_exact_search | Adjusting national tax policy to economic internationalization strategies and outcomes |
| title_full | Adjusting national tax policy to economic internationalization strategies and outcomes Steffen Ganghof |
| title_fullStr | Adjusting national tax policy to economic internationalization strategies and outcomes Steffen Ganghof |
| title_full_unstemmed | Adjusting national tax policy to economic internationalization strategies and outcomes Steffen Ganghof |
| title_short | Adjusting national tax policy to economic internationalization |
| title_sort | adjusting national tax policy to economic internationalization strategies and outcomes |
| title_sub | strategies and outcomes |
| topic | OECD (DE-588)5157-3 gnd Steuerpolitik (DE-588)4057447-7 gnd Steuerwettbewerb (DE-588)4403593-7 gnd |
| topic_facet | OECD Steuerpolitik Steuerwettbewerb |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008937362&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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