F2008 - Tax Coordination and Economic Performance: Government Budget, Distribution, and the Welfare State


Type Research Project

Funding Bodies
  • Austrian Science Fund

Duration Jan. 1, 2008 - Dec. 31, 2010

http:/www.sfb-itc.at/projects/f2008.html
  • Research Institute for International Taxation FI (Details)

Tags

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  • Onaran, Özlem (Former researcher)
  • Zagler, Martin (Details) Project Head
 

Abstract (English)

This working package analyses the effect of tax competition on the structure of tax revenues and public spending, and discusses the social and distributional consequences. The convergence hypothesis argues that the competition among governments to attract the mobile factor of production (i.e. capital) leads to tax and fiscal competition and an erosion of the welfare state. On the contrary, the compensation hypothesis argues that governments expand the welfare state to insure citizens against the increased economic risk due to globalisation.

Publications

Book (monograph)

2009 Nowotny, Ewald, Zagler, Martin. 2009. Der öffentliche Sektor - Einführung in die Finanzwissenschaft. V. Auflage. Berlin Heidelberg: Springer. (Details)

Journal article

2011 Leibrecht, Markus, Onaran, Özlem, Bösch, Valerie. 2011. How does globalisation affect the implicit tax rates on labour income, capital income and consumption in the EU? DOI: 10.1111/j.1465-7295.2011.00420.x. Economic Inquiry 50 (4): 880-904. (Details)
2010 Leibrecht, Markus, Klien, Michael, Onaran, Özlem. 2010. Globalization, welfare regimes and social protection expenditures in Western and Eastern European countries, DOI: 10.1007/s11127-010-9685-7. Public Choice 148 (3): 569-594. (Details)

Chapter in edited volume

2010 Lang, Michael, Zagler, Martin. 2010. The Case for and against an EU tax. In: International Tax Coordination: An interdisciplinary Perspective on Virtues and Pitfalls, Hrsg. Martin Zagler, 148-169. Abingdon: Routledge. (Details)

Edited book (editorship)

2010 Zagler, Martin, Hrsg. 2010. International Tax Coordination: An interdisciplinary Perspective on Virtues and Pitfalls. Abingdon: Routledge. (Details)

Paper presented at an academic conference or symposium

2011 Zagler, Martin, Zanzottera, Cristiana. 2011. Foreign direct investment and corporate income taxation under legal uncertainty. International Institute for Public Finance, Ann Arbor, Vereinigte Staaten/USA, 15.08. (Details)
  Zagler, Martin. 2011. Tax treaties and the Allocation of Taxing Rights with Developing Countries. International Institute for Public Finance, Ann Arbor, Vereinigte Staaten/USA, 15.08. (Details)
  Zagler, Martin. 2011. Tax treaties and the Allocation of Taxing Rights with Developing Countries. XXIII Riunione Scientifica SIEP, Pavia, Italien, 15.09. (Details)
2010 Zagler, Martin. 2010. Foreign direct investment and corporate income taxation under legal uncertainty. European Tax Policy Forum, London, Großbritannien, 15.03. (Details)
  Zagler, Martin. 2010. Foreign direct investment and corporate income taxation under legal uncertainty. SIDE-ISLE Conference, Bozen, Italien, 15.12.. (Details)
2009 Zagler, Martin. 2009. The EU CCCTB Proposal: A Critical Appraisal. International Institute for Public Finance, Cape Town, Südafrika, 15.08. (Details)
2008 Zagler, Martin. 2008. Capital taxation and economic performance. XX Riunione Scientifica SIEP, Pavia, Italien, 25.09-26.09. (Details)
  Zagler, Martin. 2008. Capital Taxation and Economic Performance. 64 Congress of the International Institute for Public Finance, Maastricht, Niederlande, 21.08.-26.08.. (Details)
  Zagler, Martin. 2008. Tax competition and coordination in Europe. 101 National Tax Association Conference, Philadelphia, Vereinigte Staaten/USA, 20.11.-22.11. (Details)

Working/discussion paper, preprint

2011 Paolini, Dimitri, Pistone, Pasquale, Pulina, Giuseppe, Zagler, Martin. 2011. Tax treaties and the Allocation of Taxing Rights with Developing Countries, CORE-DP 2011/42. (Details)
2010 Leibrecht, Markus, Onaran, Özlem, Bösch, Valerie. 2010. How does globalization affect the tax burden on labour income, capital income and consumption in different welfare regimes? The case of Western and Eastern EU Member States. SFB International Tax Coordination Discussion Paper Nr. 35. (Details)
2009 Zagler, Martin. 2009. The EU CCCTB proposal. A critical appraisal. Discussion Papers SFB International Tax Coordination, 31. (Details)
  Klien, Michael, Leibrecht, Markus, Onaran, Özlem. 2009. Globalization and the Structure of Public Spending in the Western and Eastern EU Member States. Discussion Papers SFB International Tax Coordination. (Details)

Classification