EconStor >
ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10419/19142
  

Full metadata record

DC FieldValueLanguage
dc.contributor.authorHaufler, Andreasen_US
dc.contributor.authorKlemm, Alexanderen_US
dc.contributor.authorSchjelderup, Guttormen_US
dc.coverage.temporal1980-2001en_US
dc.date.accessioned2009-01-28T15:55:21Z-
dc.date.available2009-01-28T15:55:21Z-
dc.date.issued2006en_US
dc.identifier.urihttp://hdl.handle.net/10419/19142-
dc.description.abstractThis 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.en_US
dc.language.isoengen_US
dc.publisheren_US
dc.relation.ispartofseriesCESifo working papers 1678en_US
dc.subject.jelH73en_US
dc.subject.jelH20en_US
dc.subject.jelF23en_US
dc.subject.jelF15en_US
dc.subject.ddc330en_US
dc.subject.keywordcapital and labour taxesen_US
dc.subject.keywordeconomic integrationen_US
dc.subject.keywordmultinational firmsen_US
dc.subject.stwUnternehmensbesteuerungen_US
dc.subject.stwLohnsteueren_US
dc.subject.stwSteuerbelastungen_US
dc.subject.stwPublic Choiceen_US
dc.subject.stwGlobalisierungen_US
dc.subject.stwInternationale Kapitalmobilitäten_US
dc.subject.stwMultinationales Unternehmenen_US
dc.subject.stwSteuerwettbewerben_US
dc.subject.stwSchätzungen_US
dc.subject.stwOECD-Staatenen_US
dc.titleGlobalisation and the mix of wage and profit taxesen_US
dc.typeWorking Paperen_US
dc.identifier.ppn510026559en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:CESifo Working Papers, CESifo Group Munich

Files in This Item:
File Description SizeFormat
cesifo1_wp1678.pdf346.47 kBAdobe PDF
No. of Downloads: Counter Stats
Show simple item record
Download bibliographical data as: BibTeX

Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.