Auswirkungen der Globalisierung auf die Struktur der Besteuerung

Becker, Johannes, Fuest, Clemens and Elsayyad, May (2012) Auswirkungen der Globalisierung auf die Struktur der Besteuerung. Perspektiven der Wirtschaftspolitik, 13 (1-2). pp. 4-18.

Abstract

This paper reviews theoretical predictions on the likely effect of globalization on tax revenues and tax structures in developed countries. The predictions are then confronted with data from OECD countries. The evidence suggests that, in contrast to wide-held views, globalization only marginally affects tax revenues and structures. Most importantly, while it is often assumed that globalization would undermine national governments’ ability to tax mobile businesses, corporate tax revenue has increased over time. Overall, the tax systems in developed countries are highly stable in terms of both revenues and tax structure.

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