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https://hdl.handle.net/10419/19142
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DC Field | Value | Language |
---|---|---|
dc.contributor.author | Haufler, Andreas | en |
dc.contributor.author | Klemm, Alexander | en |
dc.contributor.author | Schjelderup, Guttorm | en |
dc.date.accessioned | 2009-01-28T15:55:21Z | - |
dc.date.available | 2009-01-28T15:55:21Z | - |
dc.date.issued | 2006 | - |
dc.identifier.uri | http://hdl.handle.net/10419/19142 | - |
dc.description.abstract | This paper analyses the development of the ratio of corporate taxes to wage taxes using asimple political economy model with internationally mobile and immobile firms. Amongother results, our model predicts that countries reduce their corporate tax rate, relative to thewage tax, either when preferences for public goods increase or when a rising share of capitalis employed in multinational firms. The predicted relationships are tested using panel data for23 OECD countries for the period 1980 through 2001. The results of the empirical analysissupport our central hypotheses. | en |
dc.language.iso | eng | en |
dc.publisher | |aCenter for Economic Studies and ifo Institute (CESifo) |cMunich | en |
dc.relation.ispartofseries | |aCESifo Working Paper |x1678 | en |
dc.subject.jel | H73 | en |
dc.subject.jel | H20 | en |
dc.subject.jel | F23 | en |
dc.subject.jel | F15 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | capital and labour taxes | en |
dc.subject.keyword | economic integration | en |
dc.subject.keyword | multinational firms | en |
dc.subject.stw | Unternehmensbesteuerung | en |
dc.subject.stw | Lohnsteuer | en |
dc.subject.stw | Steuerbelastung | en |
dc.subject.stw | Public Choice | en |
dc.subject.stw | Globalisierung | en |
dc.subject.stw | Internationale Kapitalmobilität | en |
dc.subject.stw | Multinationales Unternehmen | en |
dc.subject.stw | Steuerwettbewerb | en |
dc.subject.stw | Schätzung | en |
dc.subject.stw | OECD-Staaten | en |
dc.title | Globalisation and the mix of wage and profit taxes | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 510026559 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
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