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: CESifo Working Paper ; No. 1678
- Klassifikation
-
Wirtschaft
State and Local Government; Intergovernmental Relations: Interjurisdictional Differentials and Their Effects
Taxation, Subsidies, and Revenue: General
Multinational Firms; International Business
Economic Integration
- Thema
-
capital and labour taxes
economic integration
multinational firms
Unternehmensbesteuerung
Lohnsteuer
Steuerbelastung
Public Choice
Globalisierung
Internationale Kapitalmobilität
Multinationales Unternehmen
Steuerwettbewerb
Schätzung
OECD-Staaten
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Haufler, Andreas
Klemm, Alexander
Schjelderup, Guttorm
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2006
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Haufler, Andreas
- Klemm, Alexander
- Schjelderup, Guttorm
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2006
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