Globalization Thesis? Race to the Bottom Does Not Withstand Scrutiny " A study by Christian Lammert entitled, ?Modern Welfare States under Pressure: Determinants of Tax Policy in a Globalizing World.? Lammert, from the Centre for North American Studies in Frankfurt, disputes the conventional globalization thesis of a race to the bottom. He reveals instead, a continued increase in tax rates and tax revenues. By the Institute for Research on Public Policy.

By Institute for Research on Public Policy , Canada.

Macro Economic Policy Resource.