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https://hdl.handle.net/10419/55670
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DC Field | Value | Language |
---|---|---|
dc.contributor.author | Rocha-Akis, Silvia | en |
dc.date.accessioned | 2012-02-24 | - |
dc.date.accessioned | 2012-02-24T13:42:55Z | - |
dc.date.available | 2012-02-24T13:42:55Z | - |
dc.date.issued | 2012 | - |
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 |
dc.language.iso | eng | en |
dc.publisher | |aCenter for Economic Studies and ifo Institute (CESifo) |cMunich | en |
dc.relation.ispartofseries | |aCESifo Working Paper |x3739 | en |
dc.subject.jel | L13 | en |
dc.subject.jel | H20 | en |
dc.subject.jel | F16 | en |
dc.subject.jel | J50 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | relocation | en |
dc.subject.keyword | unionised oligopoly | en |
dc.subject.keyword | labour market segmentation | en |
dc.subject.keyword | labour income tax progression | en |
dc.subject.keyword | trade union preferences | en |
dc.subject.stw | Lohnsteuer | en |
dc.subject.stw | Steuerprogression | en |
dc.subject.stw | Steuerwirkung | en |
dc.subject.stw | Lohnstruktur | en |
dc.subject.stw | Arbeitsmarktsegmentierung | en |
dc.subject.stw | Offshoring | en |
dc.subject.stw | Insider-Outsider-Modell | en |
dc.subject.stw | Gewerkschaftsmitgliedschaft | en |
dc.subject.stw | Wohlfahrtseffekt | en |
dc.subject.stw | Theorie | en |
dc.title | The pain and gain of offshoring: The effects of tax progression in a segmented labour market | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 687460972 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
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