Globalization, government spending and taxation in the OECD
G Garrett, D Mitchell - European journal of political research, 2001 - Wiley Online Library
… Globalization is defined in terms of total trade, imports from low … on the relationship between
globalization and the welfare … The countries comprise all OECD members for which all the …
globalization and the welfare … The countries comprise all OECD members for which all the …
Globalisation: the implications for tax policies
J Owens - Fiscal Studies, 1993 - JSTOR
… The views expressed in this article in no way commit the OECD or its member governments.
… ?' either in absolute terms or in relation to likely developments in other countries. Answering …
… ?' either in absolute terms or in relation to likely developments in other countries. Answering …
Globalization, tax competition, and the fiscal crisis of the welfare state
RS Avi-Yonah - Harvard law review, 2000 - JSTOR
… OECD member country's economy becomes more open, its taxes on capital tend to go down
while its taxes … In this Part, I attempt to evaluate whether this situation is problematic from a …
while its taxes … In this Part, I attempt to evaluate whether this situation is problematic from a …
The impact of globalization and international tax competition on tax policies
A Sokolovska, T Zatonatska, A Stavytskyy… - Research in world …, 2020 - epublications.vu.lt
… ) analysis of the relationship between globalization and the … but also internal conditions of
the formation of national tax systems, … taxes, OECD governments are increasingly relocating an …
the formation of national tax systems, … taxes, OECD governments are increasingly relocating an …
OECD Transfer Pricing Guidelines as a Source of Tax Law: Is Globalization Reaching the Tax Law, The
J Calderón - Intertax, 2007 - HeinOnline
… OECD Council encouraged the CFA to begin relations with non-… terms, the EU Ruding Report
recommended the alignment of the domestic rules of the EU Member States with the OECD …
recommended the alignment of the domestic rules of the EU Member States with the OECD …
Tax reform and state building in a globalized world
OH Fjeldstad, M Moore - … and state building in developing countries, 2008 - open.cmi.no
… giving tax collection agencies the status of semi-autonomous … OECD countries, especially
the Anglophone OECD countries… to the relationships between these agencies and other fiscal …
the Anglophone OECD countries… to the relationships between these agencies and other fiscal …
The rise of the OECD as informal world tax organization through national responses to e-commerce tax challenges
AJ Cockfield - Yale JL & Tech., 2005 - HeinOnline
… tax cooperation among OECD members states, non-member … in certain circumstances:
"[T]he Department will generally … in international relations theory that "government networks" (…
"[T]he Department will generally … in international relations theory that "government networks" (…
Shaping international tax law and policy in challenging times
AJ Cockfield - Stan. J. Int'l L., 2018 - HeinOnline
… ; (ii) permitting non-OECD countries to be part of ongoing … OECD model has proven
remarkably influential and its terms … -globalization and populism trends, provoked in part by tax …
remarkably influential and its terms … -globalization and populism trends, provoked in part by tax …
International competition in corporate taxation: evidence from the OECD time series
K Stewart, M Webb - Economic policy, 2006 - academic.oup.com
… tax burdens under conditions of economic globalization. … 5, that for the most part they have
not systematically fallen in recent … -intuitive relationship between economic conditions and tax …
not systematically fallen in recent … -intuitive relationship between economic conditions and tax …
International tax policy: recent changes and dynamics under globalization
J Deprez - Journal of Post Keynesian Economics, 2003 - Taylor & Francis
… the international economic relations between countries (ibid., pp. 284–… of globalization, it may
be surprising to note that OECD tax … terms and a timetable by which to eliminate harmful tax …
be surprising to note that OECD tax … terms and a timetable by which to eliminate harmful tax …