The effect of globalization on capital taxation
| dc.contributor.author | Adam, A. | en |
| dc.contributor.author | Καμμάς, Παντελής | el |
| dc.contributor.author | Lagou, A. | en |
| dc.date.accessioned | 2015-11-24T17:05:29Z | |
| dc.date.available | 2015-11-24T17:05:29Z | |
| dc.identifier.uri | https://olympias.lib.uoi.gr/jspui/handle/123456789/11329 | |
| dc.rights | Default Licence | - |
| dc.subject | Capital mobility | en |
| dc.subject | tax competition | en |
| dc.subject | Meta analysis | en |
| dc.title | The effect of globalization on capital taxation | en |
| heal.abstract | This paper applies meta- regression analysis to the empirical literature that examines the impact of international market integration on capital taxation. The main objective is to explore whether particular data, model specification and estimation procedures exert systematic impact on the reported findings. Our results provide empirical evidence that differences across studies can be attributed to differences in the measurement of globalization. Moreover, in contrast to the conventional wisdom, study characteristics related to the measurement of the tax burden on capital appear to have an insignificant effect on the above mentioned relationship. Finally the meta- analysis fails to confirm a negative effect of globalization on the taxation of capital. | en |
| heal.access | campus | - |
| heal.fullTextAvailability | TRUE | - |
| heal.journalName | MPRA | en |
| heal.journalType | peer reviewed | - |
| heal.language | en | - |
| heal.publicationDate | 2011 | - |
| heal.recordProvider | Πανεπιστήμιο Ιωαννίνων. Σχολή Οικονομικών και Κοινωνικών Επιστημών. Τμήμα Οικονομικών Επιστημών | el |
| heal.type | journalArticle | - |
| heal.type.el | Άρθρο Περιοδικού | el |
| heal.type.en | Journal article | en |
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