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dc.contributor.authorMittermaier, Ferdinanden
dc.contributor.authorRincke, Johannesen
dc.date.accessioned2010-11-12-
dc.date.accessioned2011-06-29T11:21:20Z-
dc.date.available2011-06-29T11:21:20Z-
dc.date.issued2010-
dc.identifier.urihttp://hdl.handle.net/10419/46560-
dc.description.abstractWe address the role of labor cost differentials for national tax policies. Using a simple theoretical framework with two countries competing for a mobile firm, we show that in a bidding race for FDI, it is optimal for governments to compensate firms for international labor cost differentials. Using panel data for western Europe, we then put the model prediction to an empirical test. Exploiting exogenous variation in labor cost differentials induced by the breakdown of communism in eastern Europe, we find strong support for the model prediction that countries with relatively high labor costs tend to set lower tax rates in order to attract mobile capital. Our key result is that an increase in the unit labor cost differential by one standard deviation decreases the statutory tax rate by 7.3 to 7.5 percentage points.en
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x3197en
dc.subject.jelH25en
dc.subject.jelH73en
dc.subject.jelF23en
dc.subject.ddc330en
dc.subject.keywordforeign direct investmenten
dc.subject.keywordcorporate taxationen
dc.subject.keywordlabor costsen
dc.subject.stwArbeitskostenen
dc.subject.stwLohnstrukturen
dc.subject.stwDirektinvestitionen
dc.subject.stwUnternehmensbesteuerungen
dc.subject.stwSteuerpolitiken
dc.subject.stwEuropaen
dc.titleDo Countries Compensate Firms for International Wage Differentials?-
dc.typeWorking Paperen
dc.identifier.ppn639445896en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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