Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/22486
Authors: 
Hafner, Kurt A.
Year of Publication: 
2005
Series/Report no.: 
BERG working paper series on government and growth 52
Abstract: 
This paper focuses on tax competition and international migration in R&D sectors as agglomeration forces and trade restrictions are present. Economic integration forces industrialized countries to adapt their tax rates in order to keep their industrial status quo. Unlike the often discussed "race to the bottom" result, taxes are increased and the provision of public goods is maintained. It is also proven that taxes that redistribute between mobile and immobile labor lead to a tax burden that favors mobile labor. As integration continues, the cutback of factor mobility restrictions supports economic development in industrialized countries at the expense of structurally backward regions.
Subjects: 
Economic Geography
Agglomeration
Migration
Tax Competition
JEL: 
F22
R12
F12
H73
Document Type: 
Working Paper

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