The effect of globalization on capital taxation: What have we learned after 20 years of empirical studies?
The effect of globalization on capital taxation: What have we learned after 20 years of empirical studies?
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DOI：
10.1016/j.jmacro.2012.09.003
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发表时间：
2013-03-01
影响因子：
1.4
通讯作者：
Lagou, Athina
中科院分区：
文献类型：
--
作者：
Adam, Antonis;Kammas, Pantelis;Lagou, Athina
本文运用元回归分析的实证文献，探讨国际市场一体化对资本税的影响。主要目的是探讨特定的数据，模型规格和估计程序是否会对报告的结果产生系统性影响。我们的研究结果提供了实证证据，表明研究之间的差异可以归因于全球化测量的差异。此外，与传统观点相反，与资本税收负担计量相关的研究特征似乎对上述关系的影响并不显著。最后，元分析未能证实全球化对资本征税的负面影响。(C)2012 Elsevier Inc. All rights reserved.
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. (C) 2012 Elsevier Inc. All rights reserved.