Financing the Nordic Welfare States in an Integrating Europe

Hagen, Kåre Petter; Norrman, Erik; Sørensen, Peter Birch

doi:10.1007/978-1-349-13822-7_4

Cited by 6 publications

(6 citation statements)

References 22 publications

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“…On the contrary, governments may be forced to increase the effective tax burden in order to maintain the same revenue from an eroding tax base. 50 Given tax-base mobility, an increase in effective tax rates may indicate intense tax competition and revenue losses rather than the reverse. Hence, the highly aggregated data on effective tax rates, tax ratios, and total tax revenues are a poor guide for assessing if and how deeply tax competition cuts into the mobile capital tax base.…”

Section: Would Capital Tax Revenues Be Highermentioning

confidence: 99%

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Globalization, Tax Competition, and the Welfare State

Genschel¹

2002

Politics & Society

162

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Does globalization undermine the fiscal basis of the welfare state? Some observers are not convinced. They claim that aggregate data on Organization for Economic Cooperation and Development countries show no drop in tax levels and conclude from this that tax competition is not a serious challenge for the welfare state. This conclusion is unwarranted. The article shows that tax competition systematically constrains national tax autonomy in a serious way. It prevents governments from raising taxes in response to rising spending requirements and from detaxing labor in response to growing unemployment.

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Section: Would Capital Tax Revenues Be Highermentioning

confidence: 99%

“…Still its impact on national tax policy is very limited. 81 Even in the EU, there is no indication of any tax competition in the area of consumption taxes. 82 Nevertheless, the tax burden on consumption has increased very little over the past twenty years (recall Figure 2 and Table 1).…”

Section: Would Taxes On Labor and Consumption Be Lower Without Tax Comentioning

confidence: 99%

Globalization, Tax Competition, and the Welfare State

Genschel¹

2002

Politics & Society

162

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“…Although a bit far-fetched, this would mainly impact the Nordic welfare states, such as Denmark, which finance their generous welfare spending predominantly through high indirect taxation (Hagen, Norrman, & Sørensen, 1998).…”

Section: )mentioning

confidence: 99%

The European VAT Oxymoron: A pragmatic solution for welfare, especially in times of crisis?

Polomarkakis

2016

J. int. comp. soc. policy

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General rightsThis document is made available in accordance with publisher policies. Please cite only the published version using the reference above. VAT is an important but at the same time long neglected issue in social policy literature. The way in which taxes are levied has important implications for citizens in terms of equity and efficiency effects. Rate diversification is embedded in VAT planning across the EU, which enables Member States to address particular welfare objectives and tackle VAT's regressivity.Nonetheless, for some, this undermines the uniformity and effectiveness of a panEuropean VAT system comprised of the so-called ideal single-rate VAT structure which could bring more money into state budgets and, thus, allow for more generous welfare provision.This paper evaluates arguments put forward by both sides, concluding that in times of crisis, where governments might advance VAT streamlining purely in order to deal with deficit constraints instead of fairer redistribution, the regime currently in place is the most pragmatic solution from a pro-welfare perspective.3

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“…For this reason, OPEN takes into account both trade and investment indicators and, indirectly, their different growth rates over the last decades. 27 Reference [56], for example, have argued that if capital owners shift capital out of high-tax jurisdictions, governments may be forced to increase the effective tax burden on capital in order to maintain the same revenue from an eroding tax base.…”

Section: ˆ0 H I T E ê H I Tmentioning

confidence: 99%

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

Gastaldi¹,

Liberati²,

Sciala³

2013

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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.

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Financing the Nordic Welfare States in an Integrating Europe

Cited by 6 publications

References 22 publications

Globalization, Tax Competition, and the Welfare State

Globalization, Tax Competition, and the Welfare State

The European VAT Oxymoron: A pragmatic solution for welfare, especially in times of crisis?

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

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