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The International Political Economy of Declining Tax Rates

Author

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  • Lee, Dwight R.
  • McKenzie, Richard B.

Abstract

Offers an explanation for the widespread reduction in marginal tax rates that is founded on the growing competitiveness of governments that can be attributed to the expanding mobility of world resources. Argues that modern technological developments have increased the elasticity of demand for earning income within any given governmental jurisdiction.

Suggested Citation

  • Lee, Dwight R. & McKenzie, Richard B., 1989. "The International Political Economy of Declining Tax Rates," National Tax Journal, National Tax Association;National Tax Journal, vol. 42(1), pages 79-83, March.
    • Handle: RePEc:ntj:journl:v:42:y:1989:i:1:p:79-83
    DOI: 10.1086/NTJ41788775
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    Cited by:

    1. Michaël Zemmour, 2012. "Tax competition and the move from insurance to assistance," Documents de travail du Centre d'Economie de la Sorbonne 12090r, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, revised Mar 2013.
    2. Hallerberg, Mark & Scartascini, Carlos, 2017. "Explaining changes in tax burdens in Latin America: Do politics trump economics?," European Journal of Political Economy, Elsevier, vol. 48(C), pages 162-179.
    3. Karel Brychta,, 2010. "Evidence On Effective Tax Rates In The Czech Republic," Accounting & Taxation, The Institute for Business and Finance Research, vol. 2(1), pages 21-32.
    4. Thushyanthan Baskaran & Zohal Hessami, 2010. "Globalization, Redistribution, and the Composition of Public Education Expenditures," CESifo Working Paper Series 2917, CESifo.
    5. Kenneth G. Stewart & Michael C. Webb, 2003. "Capital Taxation, Globalization, and International Tax Competition," Econometrics Working Papers 0301, Department of Economics, University of Victoria.
    6. Mark Hallerberg & Carlos Scartascini, 2015. "Explaining Changes in Tax Burdens in Latin America: Does Politics Trump Economics?," IDB Publications (Working Papers) 90997, Inter-American Development Bank.
    7. Karpowicz Andrzej, 2018. "Corporate Income Tax Rates in the EU Member States: Why Lower Means Better," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 14(3), pages 32-48, September.

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