Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/279272 
Year of Publication: 
2023
Series/Report no.: 
CESifo Working Paper No. 10522
Publisher: 
Center for Economic Studies and ifo Institute (CESifo), Munich
Abstract: 
This paper studies the effects of globalization on the ability of governments to generate tax revenues for the financing of national welfare states. In this context, it summarizes the theoretical predictions of various economic models of tax competition between countries and discusses the role of factor mobility and country-specific characteristics such as size and factor abundance. It then draws on existing empirical evidence to outline the effects of globalization on capital, labor and consumption taxes. It touches on recent trends in income tax incentives for highly skilled workers, the challenges related to digital platforms, and ends with a discussion of recent attempts at international tax coordination among countries, including the OECD BEPS initiative.
Subjects: 
globalization
welfare state
tax competition
corporate taxation
income taxation
global tax coordination
JEL: 
F21
F22
F23
F62
F68
H11
H21
H25
H71
J61
Document Type: 
Working Paper
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