期刊名称：Departmental Discussion Papers / University of Glasgow, Department of Economics
出版年度：2001
卷号：1
出版社：University of Glasgow, Department of Economics
摘要：Social protection in industrial countries has been provided through regulations, tax
expenditures, and public spending. This paper argues that globalization will affect the
governments' ability to continue providing social protection at the level of recent decades.
Specifically, tax competition among jurisdictions, ballooning electronic commerce, and
increased mobility of the factors of production will likely cause significant falls in tax revenue
in future years while increasing competition will reduce the scope for some forms of
regulations. The paper concludes that countries need to look for new ways to provide social
protection.
关键词：globalization, welfare state, tax expenditure, regulations, taxes, public
spending, social expenditure.
