Global markets, national tax systems, and domestic politics: rebalancing efficiency and equity in open states' income taxation
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| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Köln
Max-Planck-Inst. für Gesellschaftsforschung
2001
|
| Series: | MPIfG discussion paper
[20]01,9 |
| Subjects: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009686046&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Item Description: | Zsfassung in engl. und dt. Sprache |
| Physical Description: | 42 S. graph. Darst. |
Staff View
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Record in the Search Index
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|---|---|
| adam_text |
CONTENTS
1
INTRODUCTION
5
2
INCOME
TAXATION
IN
A
GLOBAL
ECONOMY:
A
QUADRILEMMA
7
2.1
THE
CLOSED
ECONOMY
CASE
9
2.2
THE
OPEN
ECONOMY
CASE
11
3
COMMON
PRESSURES,
DIVERGENT
CHOICES:
THE
INCOME
TAX
QUADRILEMMA
IN
THE
REAL
WORLD,
1985-2001
14
3.1
SACRIFICING
PROGRESSIVITY:
NEW
ZEALAND
16
3.2
SACRIFICING
SYMMETRY:
AUSTRALIA
AND
DENMARK
17
3.2.1
AUSTRALIA
17
3.2.2
DENMARK
19
3.3
SACRIFICING
COMPREHENSIVENESS:
NORWAY,
FINLAND
AND
SWEDEN
19
3.3.1
NORWAY
19
3.3.2
FINLAND
21
3.3.3
SWEDEN
22
3.4
SACRIFICING
COMPETITIVENESS:
GERMANY
23
4
INTERNATIONAL
EFFICIENCY,
DOMESTIC
COMPENSATION,
AND
THE
POLITICS
OF
TAX
POLICY
ADJUSTMENT
26
4.1
THE
CONTINUING
FEASIBILITY
OF
"COMPENSATION"
26
4.2
THE
COSTS
OF
"COMPENSATION"
28
4.3
THE
ROLE
OF
POLITICAL
PARTIES
AND
VETO
INSTITUTIONS
29
4.3.1
CORPORATE TAX
RATES
29
4.3.2
PERSONAL
INCOME
TAX
RATES
31
5
CONCLUSION
35
BIBLIOGRAPHY
37 |
| any_adam_object | 1 |
| author | Ganghof, Steffen 1971- |
| author_GND | (DE-588)1029782172 |
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| discipline | Wirtschaftswissenschaften |
| era | Geschichte 1985-2001 gnd |
| era_facet | Geschichte 1985-2001 |
| format | Book |
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| publisher | Max-Planck-Inst. für Gesellschaftsforschung |
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| series | MPIfG discussion paper |
| series2 | MPIfG discussion paper |
| spelling | Ganghof, Steffen 1971- Verfasser (DE-588)1029782172 aut Global markets, national tax systems, and domestic politics rebalancing efficiency and equity in open states' income taxation Steffen Ganghof Köln Max-Planck-Inst. für Gesellschaftsforschung 2001 42 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier MPIfG discussion paper [20]01,9 Zsfassung in engl. und dt. Sprache OECD (DE-588)5157-3 gnd rswk-swf Geschichte 1985-2001 gnd rswk-swf Mitgliedsstaaten (DE-588)4170174-4 gnd rswk-swf Einkommensteuer (DE-588)4013895-1 gnd rswk-swf Internationalisierung (DE-588)4162106-2 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Kapitaleinkünfte (DE-588)4114139-8 gnd rswk-swf Globalisierung (DE-588)4557997-0 gnd rswk-swf Europa (DE-588)4015701-5 gnd rswk-swf Europa (DE-588)4015701-5 g Globalisierung (DE-588)4557997-0 s Unternehmen (DE-588)4061963-1 s Steuerpolitik (DE-588)4057447-7 s DE-604 OECD (DE-588)5157-3 b Mitgliedsstaaten (DE-588)4170174-4 s Einkommensteuer (DE-588)4013895-1 s Kapitaleinkünfte (DE-588)4114139-8 s Internationalisierung (DE-588)4162106-2 s Geschichte 1985-2001 z DE-188 MPIfG discussion paper [20]01,9 (DE-604)BV006188088 2001,9 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009686046&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Ganghof, Steffen 1971- Global markets, national tax systems, and domestic politics rebalancing efficiency and equity in open states' income taxation MPIfG discussion paper OECD (DE-588)5157-3 gnd Mitgliedsstaaten (DE-588)4170174-4 gnd Einkommensteuer (DE-588)4013895-1 gnd Internationalisierung (DE-588)4162106-2 gnd Unternehmen (DE-588)4061963-1 gnd Steuerpolitik (DE-588)4057447-7 gnd Kapitaleinkünfte (DE-588)4114139-8 gnd Globalisierung (DE-588)4557997-0 gnd |
| subject_GND | (DE-588)5157-3 (DE-588)4170174-4 (DE-588)4013895-1 (DE-588)4162106-2 (DE-588)4061963-1 (DE-588)4057447-7 (DE-588)4114139-8 (DE-588)4557997-0 (DE-588)4015701-5 |
| title | Global markets, national tax systems, and domestic politics rebalancing efficiency and equity in open states' income taxation |
| title_auth | Global markets, national tax systems, and domestic politics rebalancing efficiency and equity in open states' income taxation |
| title_exact_search | Global markets, national tax systems, and domestic politics rebalancing efficiency and equity in open states' income taxation |
| title_full | Global markets, national tax systems, and domestic politics rebalancing efficiency and equity in open states' income taxation Steffen Ganghof |
| title_fullStr | Global markets, national tax systems, and domestic politics rebalancing efficiency and equity in open states' income taxation Steffen Ganghof |
| title_full_unstemmed | Global markets, national tax systems, and domestic politics rebalancing efficiency and equity in open states' income taxation Steffen Ganghof |
| title_short | Global markets, national tax systems, and domestic politics |
| title_sort | global markets national tax systems and domestic politics rebalancing efficiency and equity in open states income taxation |
| title_sub | rebalancing efficiency and equity in open states' income taxation |
| topic | OECD (DE-588)5157-3 gnd Mitgliedsstaaten (DE-588)4170174-4 gnd Einkommensteuer (DE-588)4013895-1 gnd Internationalisierung (DE-588)4162106-2 gnd Unternehmen (DE-588)4061963-1 gnd Steuerpolitik (DE-588)4057447-7 gnd Kapitaleinkünfte (DE-588)4114139-8 gnd Globalisierung (DE-588)4557997-0 gnd |
| topic_facet | OECD Mitgliedsstaaten Einkommensteuer Internationalisierung Unternehmen Steuerpolitik Kapitaleinkünfte Globalisierung Europa |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009686046&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV006188088 |
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