Ekonomická globalizace a daňové systémy

Toman, Václav

iv Abstract In this thesis on the effect of globalization on corporate income tax policies, we try to provide evidence that given the globalization-induced increased tax competition, countries are forced to lower their level of corporate income tax burden down to unsustainable levels or that they at least converge in their policies and levels of tax burden in order to attract international corporations through transparency. We find that no evidence to support such hypotheses is present in the OECD panel data of the last four decades with descriptive analysis, the general method of moments and the fixed effects estimation and we even find local evidence of an increase in the corporate income tax burden. Moreover, the OECD countries do not exhibit stronger convergence in their corporate income tax policies. Apart from the analysis of the general development of the corporate income tax burden, we find evidence that the level of tax burden is affected by the ratio of exports in the economy and correlated with the government indebtedness, outward FDI and the occurrence of the recent financial crisis. JEL Classification F23, F62, H25, H71, H87 Keywords globalization, corporate income tax, tax burden, tax competition, economic policy Author's e-mail vaclav.toman@gmail.com Supervisor's e-mail schneider@fsv.cuni.cz

guest :: login Digital Repository
		Search		Submit		Help		About