Arbeitspapier
Globalisation and the mix of wage and profit taxes
This paper analyses the development of the ratio of corporate taxes to wage taxes using a simple political economy model with internationally mobile and immobile firms. Among other results, our model predicts that countries reduce their corporate tax rate, relative to the wage tax, either when preferences for public goods increase or when a rising share of capital is employed in multinational firms. The predicted relationships are tested using panel data for 23 OECD countries for the period 1980 through 2001. The results of the empirical analysis support our central hypotheses.
- Sprache
-
Englisch
- Erschienen in
-
Series: Munich Discussion Paper ; No. 2006-7
- Klassifikation
-
Wirtschaft
Taxation, Subsidies, and Revenue: General
State and Local Government; Intergovernmental Relations: Interjurisdictional Differentials and Their Effects
Economic Integration
Multinational Firms; International Business
- Thema
-
capital and labour taxes
economic integration
multinational firms
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Haufler, Andreas
Klemm, Alexander
Schjelderup, Guttorm
- Ereignis
-
Veröffentlichung
- (wer)
-
Ludwig-Maximilians-Universität München, Volkswirtschaftliche Fakultät
- (wo)
-
München
- (wann)
-
2006
- DOI
-
doi:10.5282/ubm/epub.885
- Handle
- URN
-
urn:nbn:de:bvb:19-epub-885-5
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Haufler, Andreas
- Klemm, Alexander
- Schjelderup, Guttorm
- Ludwig-Maximilians-Universität München, Volkswirtschaftliche Fakultät
Entstanden
- 2006
Ähnliche Objekte (12)
Globalisation and the mix of wage and profit taxes
General consumption taxes and international trade: A duality approach
Tax competition in a simple model with heterogeneous firms: how larger markets reduce profit taxes
Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes
Bonus Taxes and International Competition for Bank Managers
Bonus Taxes and International Competition for Bank Managers
Bonus Taxes and International Competition for Bank Managers
Taxes as a Determinant for Foreign Direct Investment in Europe
Taxes and Multinational Enterprises in the EU : Location Decisions and Income Shifting
On the optimal tax policy mix when consumers and firms are imperfectly mobile
Corporate taxation, profit shifting, and the efficiency of public input provision
Essays on the taxation of multinational enterprises under profits and losses
Globalisation and the mix of wage and profit taxes
General consumption taxes and international trade: A duality approach
Tax competition in a simple model with heterogeneous firms: how larger markets reduce profit taxes
Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes
Bonus Taxes and International Competition for Bank Managers
Bonus Taxes and International Competition for Bank Managers
Bonus Taxes and International Competition for Bank Managers
Taxes as a Determinant for Foreign Direct Investment in Europe
Taxes and Multinational Enterprises in the EU : Location Decisions and Income Shifting
On the optimal tax policy mix when consumers and firms are imperfectly mobile
Corporate taxation, profit shifting, and the efficiency of public input provision
Essays on the taxation of multinational enterprises under profits and losses
Globalisation and the mix of wage and profit taxes
General consumption taxes and international trade: A duality approach
Tax competition in a simple model with heterogeneous firms: how larger markets reduce profit taxes
Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes
Bonus Taxes and International Competition for Bank Managers
Bonus Taxes and International Competition for Bank Managers
Bonus Taxes and International Competition for Bank Managers
Taxes as a Determinant for Foreign Direct Investment in Europe
Taxes and Multinational Enterprises in the EU : Location Decisions and Income Shifting
On the optimal tax policy mix when consumers and firms are imperfectly mobile
Corporate taxation, profit shifting, and the efficiency of public input provision