Tax competition, trade liberalization, and imperfect labour markets

被引:7
|
作者
Egger, Peter [1 ,2 ,3 ,4 ]
Seidel, Tobias [1 ,2 ]
机构
[1] ETH, Dept Management Technol & Econ, CH-8092 Zurich, Switzerland
[2] ETH, CESifo, CH-8092 Zurich, Switzerland
[3] CEPR, London, England
[4] Univ Nottingham, GEP, Nottingham NG7 2RD, England
来源
OXFORD ECONOMIC PAPERS-NEW SERIES | 2011年 / 63卷 / 04期
关键词
F12; F15; F21; H87; R12; AGGLOMERATION; INVESTMENT; POLICY;
D O I
10.1093/oep/gpq032
中图分类号
F [经济];
学科分类号
02 ;
摘要
In this paper, we study the link between trade liberalization and imperfect labour markets for tax competition. We show that rigid labour markets increase the mobility of the tax base as compared to perfect labour markets translating into lower Nash tax rates. Lower trade barriers exhibit a similar effect. It turns out that the imperfect labour market and the trade liberalization channels are interdependent.
引用
收藏
页码:722 / 739
页数:18
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