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Impact of globalization on taxation mixes in oecd countries during 1965-2003

Author

Listed:
  • Květa Kubátová
  • Alena Vančurová
  • Michaela Foltysová

Abstract

The aim of the paper is to explore impact of globalization on the tax mixes of the OECD countries. The research object is the tax mix of 21 OECD member countries in the period 1965 - 2003. The relation of tax mixes and globalization, which expresses oneself through a tax competition, is analysed by methods of multidimensional statistical analysis. First, the cluster analysis enables us to identify countries` clusters (subgroups of the OECD group of countries) with similar tax mixes in the observed period. Consequently, the discriminatory analysis explains the reasons of the resulting grouping of the countries. Within the scope of the discriminatory analysis we take into account selected variables of globalization quantified on the basis of the globalization indices (economical, social and political index). The cluster and discriminatory analysis results confirm that the tax mixes in the OECD countries have been gradually approaching under the pressure of globalization.

Suggested Citation

  • Květa Kubátová & Alena Vančurová & Michaela Foltysová, 2008. "Impact of globalization on taxation mixes in oecd countries during 1965-2003," Prague Economic Papers, Prague University of Economics and Business, vol. 2008(1), pages 40-53.
    • Handle: RePEc:prg:jnlpep:v:2008:y:2008:i:1:id:318:p:40-53
    DOI: 10.18267/j.pep.318
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    Citations

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    Cited by:

    1. Květa Kubátová & Lucie Říhová, 2009. "Regresní analýza faktorů ovlivňujících výnosy korporativní daně v zemích OECD [Regression analysis of factors influencing corporate tax revenues in OECD countries]," Politická ekonomie, Prague University of Economics and Business, vol. 2009(4), pages 451-470.
    2. repec:jes:wpaper:y:2014:v:6:p:97-109 is not listed on IDEAS
    3. Nikolay Velichkov & Kristina Stefanova, 2017. "Tax Models in the EU: a Cluster Analysis," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 573-583, December.
    4. Maria-Isadora Lazar, 2014. "Romania’S Fiscal Structure In View Of Euro Adoption. A Multidimensional Analysis," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 6(1), pages 97-109, March.
    5. HURDUZEU Gheorghe & LAZAR Isadora, 2014. "Euro Area Fiscal Structures. A Multivariate Analysis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 136-142, July.
    6. Stevan Luković, 2015. "The Impact Of Globalization On The Characteristics Of Tax Systems Of The European Countries," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 60(206), pages 117-140, July - Se.

    More about this item

    Keywords

    globalization; tax competition; tax mix; cluster analysis; discriminant analysis; OECD;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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