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dc.contributor.authorGENSCHEL, Philipp
dc.contributor.authorSEELKOPF, Laura
dc.date.accessioned2019-11-28T09:50:13Z
dc.date.available2019-11-28T09:50:13Z
dc.date.issued2015
dc.identifier.citationDomonic A. BEARFIELD, Evan M. BERMAN and Melvin J. DUBNICK (eds), Encyclopedia of public administration and public policy, Boca Raton : Routledge, 2015en
dc.identifier.isbn9781351265362
dc.identifier.urihttps://hdl.handle.net/1814/65204
dc.description.abstractHow does economic globalization affect national taxation? According to the conventional wisdom in political economy, it increases fiscal stress by exposing citizens to new economic risks and thus driving up voters’ demand for social protection (the so-called compensation thesis) and/or by triggering a competitive race to the bottom that undermines governments’ ability to fund social protection (the so-called efficiency thesis). We show that economic globalization can also have the reverse effect. It can also mitigate fiscal stress by providing additional revenues for national treasuries and relaxing demands for social compensation—but only in some countries. While economic integration significantly affects fiscal policy everywhere, it does not do so evenly and equally. There are winners and losers. We discuss the mediating effects of three domestic factors: country size, regime type, and state capacity. We show that the fiscal winners of economic globalization are generally small, well-governed democracies. We conclude by illustrating the theoretical and political implications of our argument.en
dc.language.isoenen
dc.publisherRoutledgeen
dc.titleGlobalization and tax policyen
dc.typeContribution to booken
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