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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/10419/55670
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Rocha-Akis, Silvia | | en_US |
| dc.date.accessioned | | 2012-02-24 | | en_US |
| dc.date.accessioned | | 2012-02-24T13:42:55Z | | - |
| dc.date.available | | 2012-02-24T13:42:55Z | | - |
| dc.date.issued | | 2012 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/55670 | | - |
| dc.description.abstract | | Over the previous two decades, many OECD countries have lowered the degree of progressivity in their tax structures. In this paper, I investigate labour tax progression in a world characterised by a segmented labour market where the higher-paying jobs are rationed due to (i) oligopolistic market structures, (ii) insider-oriented unions and (iii) international offshoring. In this second-best world, a revenue-neutral decrease in the progressivity of the tax schedule promotes higher domestic (net-of-tax) wage inequality where a shrinking fraction of workers provides the tax revenue to finance the redistribution to an increasing share of lower-wage workers. However, as the tax reform involves an increase in the offshoring intensity, which may translate into a cost advantage for the domestic average consumer, the overall welfare effect is ambiguous. It is shown that the negative effects dominate if trade unions are sufficiently insider-oriented. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | CESifo München | | en_US |
| dc.relation.ispartofseries | | CESifo working paper: Labour Markets 3739 | | en_US |
| dc.subject.jel | | L13 | | en_US |
| dc.subject.jel | | H20 | | en_US |
| dc.subject.jel | | F16 | | en_US |
| dc.subject.jel | | J50 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | relocation | | en_US |
| dc.subject.keyword | | unionised oligopoly | | en_US |
| dc.subject.keyword | | labour market segmentation | | en_US |
| dc.subject.keyword | | labour income tax progression | | en_US |
| dc.subject.keyword | | trade union preferences | | en_US |
| dc.subject.stw | | Lohnsteuer | | en_US |
| dc.subject.stw | | Steuerprogression | | en_US |
| dc.subject.stw | | Steuerwirkung | | en_US |
| dc.subject.stw | | Lohnstruktur | | en_US |
| dc.subject.stw | | Arbeitsmarktsegmentierung | | en_US |
| dc.subject.stw | | Offshoring | | en_US |
| dc.subject.stw | | Insider-Outsider-Modell | | en_US |
| dc.subject.stw | | Gewerkschaftsmitgliedschaft | | en_US |
| dc.subject.stw | | Wohlfahrtseffekt | | en_US |
| dc.subject.stw | | Theorie | | en_US |
| dc.title | | The pain and gain of offshoring: The effects of tax progression in a segmented labour market | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 687460972 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | en_US |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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