TY  - JOUR
TI  - The Impact of Globalization on Corporate Taxation: Evidence from The KOF Globalization Index
AB  - The increase in globalization has led to the redefinition of the tax policyperceptions of countries. The increase in globalization has also led to pressureson governments to revise their taxation policies in order to compensate for thepotential risks that may arise. It is noteworthy that many countries around theworld have reduced corporate tax rates in recent years. Thus, this paperinvestigates the role of increasing globalization in this process of decline. Forthis, the paper tests whether globalization has a significant effect on corporatetaxation by using a panel of 33 countries over the period 1998-2016. The papertakes into account three main dimensions of globalization: economic, trade andpolitics. Moreover, the paper uses the two different measurements ofglobalization: de facto and de jure. The empirical results suggest a negativerelationship between globalization and corporate tax. The results are robust interms of different dimensions and measurements of globalization. It can beconcluded that global integration does matter for policymakers and increasingintegration also influences independent national fiscal and economic policies ofcountries.
AU  - Sevil, Guven
AU  - Sevinç, Deniz
AU  - YALAMAN, Gamze ÖZ
DO  - 10.30784/epfad.632288
PY  - 2019
JO  - Ekonomi, Politika & Finans Araştırmaları Dergisi
VL  - 4
IS  - 3
SN  - 2587-151X
SP  - 350
EP  - 369
DB  - TRDizin
UR  - http://search/yayin/detay/360033
ER  -