3 Globalization and the transformation of the tax state

2005 ◽  
Vol 13 (S1) ◽  
pp. 53-71 ◽  
Author(s):  
PHILLIP GENSCHEL
Keyword(s):  
20Th Century ◽  
Tax Policy ◽  
Policy Choices ◽  
Tax State ◽  
National Tax

How does globalization affect taxation? The academic wisdom is split on this question. Some argue that globalization spells the beginning of the end of the national tax state, while others maintain that it hardly constrains tax policy choices at all. This paper comes down in the middle. It finds no indication that globalization will fatally undermine the national tax state, but still maintains that national tax policy is affected in a major way. The effect is not so much to force change upon the tax state as to reduce its freedom for change. Comparing the first three decades of the 20th century to the last three decades, it is remarkable how much change and innovation there was then and how much incrementalism and stasis there is today.

scholarly journals Do Institutions Really Matter?

1998 ◽  
Vol 31 (2) ◽  
pp. 165-187 ◽  
Author(s):  
SVEN STEINMO ◽  
CAROLINE J. TOLBERT
Keyword(s):  
Comparative Politics ◽  
Tax Policy ◽  
Economic Institutions ◽  
Coalition Governments ◽  
Institutional Variation ◽  
National Tax ◽  
Dominant Coalition ◽  
And Cluster Analysis ◽  
Policy Variation ◽  
Party Dominance

New institutionalism has emerged as one of the most prominent research agendas in the field of comparative politics, political economy, and public policy. This article examines the role of institutional variation in political/economic regimes in shaping tax burdens in industrialized democracies. An institutionalist model for tax policy variation is tested across the Organization for Economic Cooperation and Development (OECD) democracies. Countries are conceptualized and statistically modeled in terms of majoritarian, shifting coalition, and dominant coalition governments. Regression analysis and cluster analysis are used to statistically model cross-national tax burdens relative to the strength of labor organization and party dominance in parliament. This study finds that political and economic institutions are important in explaining tax policy variation. Specifying the structure of political and economic institutions helps to explain the size of the state in modern capitalist democracies. This article specifies and demonstrates which institutions matter and how much they matter.

scholarly journals Viewing Tax Policy Through Party-Colored Glasses: What German Politicians Believe

2011 ◽  
Vol 12 (3) ◽  
pp. 286-311 ◽  
Author(s):  
Friedrich Heinemann ◽  
Eckhard Janeba
Keyword(s):  
Tax Policy ◽  
Decision Making Process ◽  
Capital Taxation ◽  
Political Decision ◽  
Policy Makers ◽  
Ideological Bias ◽  
National Tax ◽  
Original Survey ◽  
A Company ◽  
Political Decision Making

Abstract The process of globalization has an important impact on national tax policies. Most of the literature does not focus directly on the political decision-making process and assumes that the desired tax policy is responding to objective underlying tradeoffs. Based on an original survey of members of the German national parliament (Bundestag) in 2006/07, we document a strong ideological bias among policy-makers with respect to the perceived mobility of international tax bases (real capital and paper profits). Ideology also influences, directly and indirectly, the perceived national autonomy in tax setting and preferences for a European Union minimum tax for companies. There seems little consensus as to what the efficiency costs of capital taxation in open economies are, even though our survey falls in a period of extensive debate about, and actual adoption of, a company tax reform bill in Germany.

scholarly journals PROBLEMS OF IMPLEMENTATION OF THE STATE TAX POLICY OF UKRAINE

2021 ◽  
Author(s):  
Albina Abubekerova ◽  
Viktoriia Ogloblina
Keyword(s):  
Tax Policy ◽  
The State ◽  
Tax Rates ◽  
Labor Costs ◽  
Tax System ◽  
Independent State ◽  
State Tax ◽  
State Tax Policy ◽  
State And Local ◽  
National Tax

The article examines the influence of public administration and state tax policy on the development of the national tax system. Most countries opt for a moderate taxation policy. Carrying out such a tax policy is aimed at achieving stable economic growth of the country, a favorable tax climate that stimulates the development of economic activity and allows you to effectively solve social problems in the state. The state, through the establishment of tax rates and their types, influences the development of certain sectors or spheres of the economy, thereby increasing the efficiency of economic development. The goal of tax policy is, on the one hand, to establish optimal taxes that do not hinder the development of entrepreneurship, and on the other, to ensure that the budget receives sufficient funds to meet state and local needs. Established in the early 90s, immediately after the proclamation of an independent state in 1991, the tax system of Ukraine was constantly changing in the direction of finding an optimal structure, which allows mobilizing funds at the disposal of the state, distributing and redistributing them for the purposes of economic and social development. The Tax Code of Ukraine establishes the basic principles for determining the subjects of legal relations, their rights and obligations, a list of taxes, fees and mandatory payments that make up the taxation system, objects and tax base, the size of tax rates. In connection with the development of digital technologies, qualitative changes are taking place in the tax administration system. The payer’s electronic cabinet greatly simplifies the technology of relations between taxpayers and regulatory authorities, while eliminating the subjective factor and allows reducing transaction, time, and labor costs. The unfavorable economic situation in Ukraine led to a slowdown in GDP growth and, as a consequence, a decrease in tax revenues. It is possible to increase revenues to the relevant budget due to fair taxation, reduction of the tax burden on tax payers, as well as optimization of the system of control and tax levers of government influence on the economy in order to legalize the income of legal entities and individuals.

TAX POLICY OF THE SOVIET STATE IN UZBEKISTAN AGRICULTURE IN THE 20S OF THE 20TH CENTURY

2021 ◽  
Vol 4 (8) ◽  
pp. 74-80
Author(s):  
Shuhratjon Toshmatov ◽  
Keyword(s):  
20Th Century ◽  
Tax Policy ◽  
Systematic Approach ◽  
Historical Science ◽  
Tax System ◽  
Methodological Basis ◽  
Soviet State ◽  
The Social

This article analyzes the tax policy and the evolution of the tax system in the Uzbek village of the Soviet state in the 1920s. The methodological basis of the research is the social and systematic approach, which are important principles of historical science, the principles of objectivity in thepresentation of factual material. Interdisciplinary (analysis, synthesis) and special historical (chronological, typological) methods were used to achieve the goal. The author focuses on the role of the Soviet state as an important tool for regulating tax policy, examines the transformation of the tax system in the Uzbek SSR in 1921-1929

Andersson, K. - Eberhartinger, E. - Oxelheim, L. (eds), National Tax Policy in Europe

2007 ◽  
Vol 25 (1) ◽  
pp. 87-88
Author(s):  
Emma Galli
Keyword(s):  
Tax Policy ◽  
National Tax

Abstract Andersson, K. - Eberhartinger, E. - Oxelheim, L. (eds), 2007, National Tax Policy in Europe, Berlin, Springer, pp. 256, €89.62, ISBN 978-3-540-70709-7.

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