Auswirkungen der Globalisierung auf die Struktur der Besteuerung

2012 ◽  
Vol 13 (1-2) ◽  
pp. 4-18 ◽  
Author(s):  
Johannes Becker ◽  
May Elsayyad ◽  
Clemens Fuest
Keyword(s):  
Developed Countries ◽  
Oecd Countries ◽  
Tax Revenue ◽  
Tax Structure ◽  
Corporate Tax ◽  
Tax Revenues ◽  
Theoretical Predictions ◽  
National Governments ◽  
Over Time ◽  
Tax Structures

AbstractThis paper reviews theoretical predictions on the likely effect of globalization on tax revenues and tax structures in developed countries. The predictions are then confronted with data from OECD countries. The evidence suggests that, in contrast to wide-held views, globalization only marginally affects tax revenues and structures. Most importantly, while it is often assumed that globalization would undermine national governments’ ability to tax mobile businesses, corporate tax revenue has increased over time. Overall, the tax systems in developed countries are highly stable in terms of both revenues and tax structure.

scholarly journals Tax Competition and its Consequences for Tax Revenue Structure in Developed Countries: Empirical Evidence Using Panel Cointegration Approach

2015 ◽  
Vol 63 (6) ◽  
pp. 1913-1921
Author(s):  
Ján Huňady ◽  
Marta Orviská
Keyword(s):  
Tax Competition ◽  
Panel Cointegration ◽  
Developed Countries ◽  
Tax Revenue ◽  
Corporate Tax ◽  
Tax Revenues ◽  
Long Run ◽  
Revenue Structure ◽  
Indirect Taxes ◽  
Causality Tests

The paper examines the long run changes in the tax revenue structure in developed countries. We are particularly focused on the testing of a potential shift from taxation on mobile tax bases to less mobile ones, which could be seen as one of the results of rising tax competition. We assume that a decrease in corporate tax revenues is compensated for by higher tax revenues from taxing work and property. Our dataset consists of panel date from 22 OECD countries within the period 1965 to 2012. We tested the potential causalities within the tax mix using Granger causality tests as well as the DOLS and FMOLS panel cointegration techniques in order to reveal possible long run causalities. As far as we know, these techniques have not before been used in this field. Long-run inverse causalities between corporate tax and personal tax revenue as well as corporate tax revenue and indirect taxes are found. Our results could have several important implications for the tax policies in developed countries.

scholarly journals Changes in the taxation of personal and corporate income in developed countries

2012 ◽  
Vol 60 (2) ◽  
pp. 465-474 ◽  
Author(s):  
Leoš Vítek
Keyword(s):  
Economic Recession ◽  
Developed Countries ◽  
Tax Rates ◽  
Economic Cycle ◽  
Corporate Tax ◽  
The Past ◽  
Tax Revenues ◽  
The Developed Countries ◽  
Two Stages ◽  
Personal Taxation

Over the past ten years, the tax policies have responded in two stages: for the period of a swift economic growth by 2008, and during the rapid economic recession over the period of 2009–2010. In the first part of the paper, we summarise changes in the businesses environment in developed countries. In its second part, the paper discuses changes of the personal and corporate taxation in developed countries, their structure and impacts of the economic crisis on the tax revenues and tax structures. The last part analyses and discusses changes in the tax policy in the field of business and labour taxation. Our results show that the business taxation, compared to the personal taxation, depends stronger on the economic cycle. Although the structure of tax revenues in the developed countries has not changed significantly over the past ten years, decreasing of the personal and corporate tax rates has stopped.

scholarly journals Corporate Inversions: The Migration Of Corporate Tax Revenue

2016 ◽  
Vol 32 (4) ◽  
pp. 1137-1144
Author(s):  
Joel Barker
Keyword(s):  
United States ◽  
Tax Reform ◽  
Tax Incentives ◽  
The United States ◽  
Business Strategies ◽  
Tax Revenue ◽  
Corporate Tax ◽  
Tax System ◽  
Tax Revenues ◽  
Corporate Profits

Estimates of over 20 billion of tax revenue are lost to our economy because of corporate inversions. Therefore, lawmakers are actively exploring ways to stop the hemorrhaging of corporate tax-revenues, tighten restrictions on corporate inversions, and to find ways to collect on defer tax revenues. From a business prospective, corporate inversions are nothing less than prudent, innovative, business strategies to enhance corporate profits. However, it’s undoubtedly having a significant impact on U.S. tax revenues and ultimately reducing domestic investments. Ireland is now the most popular new home to many U.S. Corporations, especially within the pharmaceutical industry. The advantageous tax incentives offered by Ireland is a “no-brainer,” when compared to the heavy taxes levied upon domestic business. Since the Tax Reform Act of 1986, there has been no major tax reform to the United States Tax System. Despite the various proposals and recommendations made to address this growing economic issue, all concern parties are in consensus that the United States Tax System needs reform.

scholarly journals Analysis of Tax Structure Performance and its Ratio in Indonesia

2021 ◽  
pp. 1-11
Author(s):  
Amri Amir ◽  
Adi Bhakti ◽  
. Junaidi ◽  
Syahmardi Yacob
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Sales Tax ◽  
Tax Revenue ◽  
Tax Structure ◽  
Value Added Tax ◽  
Luxury Goods ◽  
Average Value ◽  
Tax Revenues ◽  
Tax Ratios

This study aims to determine and analyze fluctuations in tax revenues, tax structure, and factors that determine tax revenues and ratios in Indonesia. The data used are data on the structure, revenue, and tax ratios from 2001 to 2017. The results show that the tax structure in Indonesia was dominated by direct taxes (income tax and personal tax) with contributions >50% and progressive, while indirect tax contributions (Value-Added Tax, Sales Tax on Luxury Goods, etc.) are around 30%. The tax ratio is still low at 14.58 percent. The results also show that GDP influences tax revenue, while the value of exports and the number of taxpayers have no effect. The tax ratio in Indonesia is influenced by GDP and the value of exports, while the mandatory amount has no effect. From a sample of 150 SMEs in Jambi, it is known that the level of compliance, obedience, assessment of tax servants is considered very good (average value> 80). Taxpayers' confidence in the use of tax funds for the benefit of the state is still low at 40.27, and sanctions for non-negotiable tax violations are also low at 48.53.

Is the Corporate Tax Shifted? Empirical Evidence from Asean

1985 ◽  
Vol 13 (1) ◽  
pp. 21-46 ◽  
Author(s):  
Parthasarathi Shome
Keyword(s):  
Income Tax ◽  
Critical Evaluation ◽  
Developed Countries ◽  
The United States ◽  
The Philippines ◽  
Tax Revenue ◽  
Corporate Tax ◽  
Asean Member ◽  
The United Kingdom ◽  
Incidence Studies

The importance of the corporation income tax in overall tax revenue is as high in ASEAN member countries—Indonesia, Malaysia, the Philippines, Singapore, and Thailand—as in selected developed countries such as the United Kingdom and the United States. This article surveys available fiscal incidence studies for ASEAN members and, after a critical evaluation of their methodologies, employs a two-sector general equilibrium model in order to study the incidence of the corporation income tax in ASEAN. It concludes that, except in Singapore, the tax is borne entirely by the owners of capital in contrast to the usual presumption that the tax is shifted. The policy implication of capital across the economy bearing the corporate tax is that double taxation of dividends—present, at least partially, in each ASEAN member—should be curtailed if these economies are to avoid the necessarily detrimental ramifications for capital formation.

Corporate tax revenues in OECD countries

2007 ◽  
Vol 14 (2) ◽  
pp. 115-133 ◽  
Author(s):  
Kimberly A. Clausing
Keyword(s):  
Oecd Countries ◽  
Corporate Tax ◽  
Tax Revenues

Transocean and the History of Tax Inversions

2018 ◽  
Vol 34 (1) ◽  
pp. 1-12
Author(s):  
Susan M. Albring ◽  
Randal J. Elder ◽  
Mitchell A. Franklin
Keyword(s):  
Multinational Corporations ◽  
Economic Impacts ◽  
Income Taxes ◽  
Tax Rates ◽  
Corporate Tax ◽  
Corporate Income Taxes ◽  
History Of ◽  
Jobs Act ◽  
The U.S ◽  
Over Time

ABSTRACT The first tax inversion in 1983 was followed by small waves of subsequent inversion activity, including two inversions completed by Transocean. Significant media and political attention focused on transactions made by U.S. multinational corporations that were primarily designed to reduce U.S. corporate income taxes. As a result, the U.S. government took several actions to limit inversion activity. The Tax Cuts and Jobs Act of 2017 (TCJA) significantly lowered U.S. corporate tax rates and one expected impact of TCJA is a reduction of inversion activity. Students use the Transocean inversions to understand the reasons why companies complete a tax inversion and how the U.S. tax code affects inversion activity. Students also learn about the structure of inversion transactions and how they have changed over time as the U.S. government attempted to limit them. Students also assess the tax and economic impacts of inversion transactions to evaluate tax policy.

scholarly journals Why does the European Right accommodate backsliding states? An analysis of 24 European People’s Party votes (2011–2019)

2021 ◽  
Vol 13 (2) ◽  
pp. 169-187
Author(s):  
Lise Esther Herman ◽  
Julian Hoerner ◽  
Joseph Lacey
Keyword(s):  
National Level ◽  
Eastern European ◽  
People's Party ◽  
Number Of Factors ◽  
European People’S Party ◽  
Democratic Principles ◽  
National Governments ◽  
Fundamental Values ◽  
Over Time ◽  
The Eu

AbstractOver the last decade, the EU’s fundamental values have been under threat at the national level, in particular among several Central and Eastern European states that joined the EU since 2004. During this time, the European People’s Party (EPP) has been criticized for its unwillingness to vote for measures that would sanction the Hungarian Fidesz government, one of its members, in breach of key democratic principles since 2010. In this paper, we seek to understand how cohesive the EPP group has been on fundamental values-related votes, how the position of EPP MEPs on these issues has evolved over time, and what explains intra-EPP disagreement on whether to accommodate fundamental values violators within the EU. To address these questions, we analyse the votes of EPP MEPs across 24 resolutions on the protection of EU fundamental values between 2011 and 2019. Our findings reveal below-average EPP cohesion on these votes, and a sharp increase in the tendency of EPP MEPs to support these resolutions over time. A number of factors explain the disagreements we find. While the EPP’s desire to maintain Fidesz within its ranks is central, this explanation does not offer a comprehensive account of the group’s accommodative behaviour. In particular, we find that ideological factors as well as the strategic interests of national governments at the EU level are central to understanding the positions of EPP MEPs, as well as the evolution of these positions over time. These results further our understanding of the nature of the obstacles to EU sanctions in fundamental values abuse cases, and the role of partisanship in fuelling EU inaction especially.

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