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Globalisation and the transformation of the tax state

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  • Genschel, Philipp

Abstract

How does globalisation affect taxation? The academic wisdom is split on this question. Some argue that globalisation spells the beginning of the end of the national tax state while others maintain that it hardly constrains tax policy choices at all. This paper comes down in the middle. It finds no indication that globalisation will fatally undermine the national tax state, but still maintains that national tax policy is affected in a major way. The effect is not so much to force change upon the tax state as to reduce its freedom for change. Comparing the first three decades of the twentieth century to the last three decades, it is remarkable how much change and innovation there was then and how much incrementalism and stasis there is today.

Suggested Citation

  • Genschel, Philipp, 2005. "Globalisation and the transformation of the tax state," TranState Working Papers 10, University of Bremen, Collaborative Research Center 597: Transformations of the State.
  • Handle: RePEc:zbw:sfb597:10
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    File URL: https://www.econstor.eu/bitstream/10419/28260/1/497811359.PDF
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    References listed on IDEAS

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    1. Palan, Ronen, 2002. "Tax Havens and the Commercialization of State Sovereignty," International Organization, Cambridge University Press, vol. 56(01), pages 151-176, December.
    2. Garrett, Geoffrey, 1998. "Global Markets and National Politics: Collision Course or Virtuous Circle?," International Organization, Cambridge University Press, vol. 52(04), pages 787-824, September.
    3. Cnossen, Sijbren (ed.), 2000. "Taxing Capital Income in the European Union: Issues and Options for Reform," OUP Catalogue, Oxford University Press, number 9780198297833.
    4. Philipp Genschel, 2002. "Globalization, Tax Competition, and the Welfare State," Politics & Society, , vol. 30(2), pages 245-275, June.
    5. Dehejia, Vivek H. & Genschel, Philipp, 1998. "Tax competition in the European Union," MPIfG Discussion Paper 98/3, Max Planck Institute for the Study of Societies.
    6. repec:cup:apsrev:v:91:y:1997:i:03:p:531-551_21 is not listed on IDEAS
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    Cited by:

    1. Pierre Filion, 2010. "Reorienting Urban Development? Structural Obstruction to New Urban Forms," International Journal of Urban and Regional Research, Wiley Blackwell, vol. 34(1), pages 1-19, March.

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