Labor markets and capital tax competition

被引：12

作者：

Eichner, Thomas ^{[1
]}

Upmann, Thorsten ^{[2
]}

机构：

[1] Univ Hagen, Dept Econ, D-58097 Hagen, Germany

[2] Univ Duisburg Essen, Mercator Sch Management, D-47057 Duisburg, Germany

来源：

INTERNATIONAL TAX AND PUBLIC FINANCE | 2012年 / 19卷 / 02期

关键词：

Capital tax competition; Unemployment; Efficient bargains; Labor tax; Under and overprovision of public goods; UNEMPLOYMENT; COORDINATION;

D O I：

10.1007/s10797-011-9180-1

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Ogawa et al. (J. Urban Econ. 60:350, 2006) analyze capital tax competition in a fixed-wage approach and show that the original results of Zodrow and Mieszkowski (J. Urban Econ. 19:356, 1986) are not preserved in the presence of unemployment. In the present paper, we challenge this view and investigate capital tax competition for some arbitrary institutional setting of the labor market. We find that if the labor market is characterized by some efficient bargaining solution, the results of Zodrow and Mieszkowski (J. Urban Econ. 19:356, 1986) are preserved.

引用

页码：203 / 215

页数：13

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