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How does globalization affect the tax burden on labour income, capital income and consumption in different welfare regimes. The case of Western and Eastern EU Member States.

Onaran, Özlem and Bösch, Valerie and Leibrecht, Markus (2010) How does globalization affect the tax burden on labour income, capital income and consumption in different welfare regimes. The case of Western and Eastern EU Member States. Discussion Papers SFB International Tax Coordination, 35. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

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Abstract

This paper analyzes the effects of globalization on implicit tax rates (ITRs) on labour income, capital income, and consumption in the EU15 and Central and Eastern European New Member States (CEE NMS). We find a positive effect of globalization on the ITR on labour income in the EU15, but no effect on the ITR on capital income, and a negative effect on ITR on consumption. There is a significant negative effect on the ITR on capital income in the social-democratic and southern welfare regimes, a marginally significant negative effect in the liberal regime; a negative effect on the ITR on consumption in the social-democratic, conservative, and liberal regimes; and a positive effect on the ITR on labour income in all welfare regimes. In the CEE NMS there is no effect of globalization on any ITRs. (author's abstract)

Item Type: Paper
Keywords: globalization / implicit tax rate on labour income / capital income and consumption / welfare regimes
Classification Codes: RVK PS 3940 ; JEL H23, H24, H25, F19, F21
Divisions: Departments > Finance, Accounting and Statistics > Accounting and Auditing > Betriebswirtschaftliche Steuerlehre
Departments > Volkswirtschaft
Departments > Öffentliches Recht und Steuerrecht > Österr. und Internat. Steuerrecht
Depositing User: Repository Administrator
Date Deposited: 03 May 2010 13:47
Last Modified: 23 Mar 2015 13:30
URI: http://epub.wu.ac.at/id/eprint/1392

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