Article citationsMore>>

L. Bretschger and F. Hettich, “Globalisation, Capital Mobility and Tax Competition: Theory and Evidence for OECD Countries,” European Journal of Political Economy, Vol. 18, No. 4, 2002, pp. 695-716.
http://dx.doi.org/10.1016/S0176-2680(02)00115-5

has been cited by the following article:

• TITLE: Economic Integration, Tax Erosion, and Decentralisation: An Empirical Analysis

  AUTHORS: Francesca Gastaldi, Paolo Liberati, Antonio Scialà

  KEYWORDS: Economic Integration; Tax Erosion; Fiscal Federalism; Implicit Tax Rates; Tax Competition

  JOURNAL NAME: Modern Economy, Vol.4 No.10A, October 28, 2013

  ABSTRACT: This paper addresses the issues of whether and how economic integration can affect the ability of the central governments to raise tax revenues and lead to a greater decentralisation of the public sector. To this purpose, a country-specific measure of tax erosion is derived. That is used as a determinant of the degree of fiscal federalism. We find that an increase of economic integration causes a decline of the implicit tax rates on mobile capital and the process of tax erosion positively contributes to the growth of public sector decentralisation.