1 resultado para 904
em WestminsterResearch - UK
Filtro por publicador
- Aberdeen University (1)
- Academic Research Repository at Institute of Developing Economies (1)
- Acceda, el repositorio institucional de la Universidad de Las Palmas de Gran Canaria. España (2)
- AMS Tesi di Dottorato - Alm@DL - Università di Bologna (2)
- AMS Tesi di Laurea - Alm@DL - Università di Bologna (6)
- Andina Digital - Repositorio UASB-Digital - Universidade Andina Simón Bolívar (1)
- Aquatic Commons (1)
- ArchiMeD - Elektronische Publikationen der Universität Mainz - Alemanha (1)
- Archive of European Integration (1)
- Archivo Digital para la Docencia y la Investigación - Repositorio Institucional de la Universidad del País Vasco (1)
- Aston University Research Archive (4)
- Biblioteca Digital | Sistema Integrado de Documentación | UNCuyo - UNCUYO. UNIVERSIDAD NACIONAL DE CUYO. (1)
- Biblioteca Digital da Câmara dos Deputados (2)
- Biblioteca Digital da Produção Intelectual da Universidade de São Paulo (14)
- Biblioteca Digital da Produção Intelectual da Universidade de São Paulo (BDPI/USP) (5)
- Biblioteca Digital de Teses e Dissertações Eletrônicas da UERJ (1)
- Biblioteca Valenciana Digital - Ministerio de Educación, Cultura y Deporte - Valencia - Espanha (2)
- Bibloteca do Senado Federal do Brasil (2)
- BORIS: Bern Open Repository and Information System - Berna - Suiça (30)
- Boston University Digital Common (1)
- Bucknell University Digital Commons - Pensilvania - USA (1)
- Cambridge University Engineering Department Publications Database (9)
- CentAUR: Central Archive University of Reading - UK (8)
- Chinese Academy of Sciences Institutional Repositories Grid Portal (54)
- Cochin University of Science & Technology (CUSAT), India (1)
- Comissão Econômica para a América Latina e o Caribe (CEPAL) (5)
- CORA - Cork Open Research Archive - University College Cork - Ireland (2)
- Corvinus Research Archive - The institutional repository for the Corvinus University of Budapest (1)
- Dalarna University College Electronic Archive (1)
- Deakin Research Online - Australia (6)
- Digital Commons at Florida International University (1)
- Digital Knowledge Repository of Central Drug Research Institute (1)
- Digital Peer Publishing (1)
- Digitale Sammlungen - Goethe-Universität Frankfurt am Main (2)
- eResearch Archive - Queensland Department of Agriculture; Fisheries and Forestry (4)
- Funes: Repositorio digital de documentos en Educación Matemática - Colombia (1)
- Gallica, Bibliotheque Numerique - Bibliothèque nationale de France (French National Library) (BnF), France (14)
- Glasgow Theses Service (1)
- Greenwich Academic Literature Archive - UK (1)
- Indian Institute of Science - Bangalore - Índia (13)
- Instituto de Engenharia Nuclear, Brazil - Carpe dIEN (1)
- Instituto Nacional de Saúde de Portugal (1)
- Instituto Politécnico do Porto, Portugal (2)
- Livre Saber - Repositório Digital de Materiais Didáticos - SEaD-UFSCar (1)
- Lume - Repositório Digital da Universidade Federal do Rio Grande do Sul (1)
- Massachusetts Institute of Technology (1)
- Memoria Académica - FaHCE, UNLP - Argentina (5)
- Ministerio de Cultura, Spain (20)
- Nottingham eTheses (2)
- Plymouth Marine Science Electronic Archive (PlyMSEA) (2)
- Portal de Revistas Científicas Complutenses - Espanha (4)
- Publishing Network for Geoscientific & Environmental Data (319)
- QSpace: Queen's University - Canada (1)
- QUB Research Portal - Research Directory and Institutional Repository for Queen's University Belfast (15)
- Queensland University of Technology - ePrints Archive (21)
- ReCiL - Repositório Científico Lusófona - Grupo Lusófona, Portugal (1)
- REPOSITÓRIO ABERTO do Instituto Superior Miguel Torga - Portugal (1)
- Repositorio Académico de la Universidad Nacional de Costa Rica (1)
- Repositório Alice (Acesso Livre à Informação Científica da Embrapa / Repository Open Access to Scientific Information from Embrapa) (1)
- Repositorio de la Universidad de Cuenca (1)
- Repositório digital da Fundação Getúlio Vargas - FGV (1)
- Repositório Digital da UNIVERSIDADE DA MADEIRA - Portugal (1)
- Repositório Digital da Universidade Municipal de São Caetano do Sul - USCS (1)
- REPOSITORIO DIGITAL IMARPE - INSTITUTO DEL MAR DEL PERÚ, Peru (2)
- Repositório Institucional da Universidade Estadual de São Paulo - UNESP (1)
- Repositório Institucional UNESP - Universidade Estadual Paulista "Julio de Mesquita Filho" (46)
- Royal College of Art Research Repository - Uninet Kingdom (1)
- SAPIENTIA - Universidade do Algarve - Portugal (3)
- The Scholarly Commons | School of Hotel Administration; Cornell University Research (1)
- Universidad de Alicante (1)
- Universidad del Rosario, Colombia (17)
- Universidad Politécnica de Madrid (4)
- Universidade de Lisboa - Repositório Aberto (1)
- Universidade Federal do Rio Grande do Norte (UFRN) (1)
- Universidade Metodista de São Paulo (1)
- Universitat de Girona, Spain (2)
- Universitätsbibliothek Kassel, Universität Kassel, Germany (1)
- Université de Montréal, Canada (2)
- University of Connecticut - USA (1)
- University of Michigan (10)
- University of Queensland eSpace - Australia (1)
- University of Southampton, United Kingdom (1)
- University of Washington (1)
- WestminsterResearch - UK (1)
Resumo:
This article analyzes the effects of globalization on implicit tax rates (ITRs) on labor income, capital income, and consumption in the EU15 and Central and Eastern European New Member States (CEE NMS). We find supportive evidence for an increase in the ITR on labor income in the EU15, but no effect on the ITR on capital income. There is evidence of convergence in terms of the ITR on consumption, as countries with higher than average ITR on consumption respond to globalization by decreasing their tax rates. There are important differences among the welfare regimes within the EU15. Social-democratic countries have decreased the tax burden on capital, but increased that on labor due to globalization. Globalization exerts a pressure to increase taxes on labor income in the conservative and liberal regimes as well. Taxes on consumption decrease in response to globalization in the conservative and social-democratic regimes. In the CEE NMS, there is no effect of globalization on the ITR on labor and capital income, but we find a negative impact on the ITR on consumption in the CEE NMS with higher than average ITR on consumption. (JEL H23, H24, H25, F19, F21)