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3 Globalization and the transformation of the tax state

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  • GENSCHEL, PHILLIP

Abstract

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.

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  • Genschel, Phillip, 2005. "3 Globalization and the transformation of the tax state," European Review, Cambridge University Press, vol. 13(S1), pages 53-71, March.
    • Handle: RePEc:cup:eurrev:v:13:y:2005:i:s1:p:53-71_00
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    Cited by:

    1. Şahin AKKAYA & Ferda Yerdelen TATOĞLU & Ufuk BAKKAL, 2021. "Fiscal competition and public expenditure composition in the era of globalization: Panel data analysis," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(1(626), S), pages 167-182, Spring.
    2. Rixen, Thomas & Rohlfing, Ingo, 2020. "The Institutional Choice of Bilateralism and Multilateralism in International Trade and Taxation," SocArXiv uwge8, Center for Open Science.
    3. Pierre Filion, 2010. "Reorienting Urban Development? Structural Obstruction to New Urban Forms," International Journal of Urban and Regional Research, Wiley Blackwell, vol. 34(1), pages 1-19, March.

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