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.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 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_US
dc.language.isoengen_US
dc.publisher|aCenter for Economic Studies and Ifo Institute (CESifo) |cMunichen_US
dc.relation.ispartofseries|aCESifo Working Paper |x1678en_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-

Files in This Item:
File
Size





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