Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/55670
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dc.contributor.authorRocha-Akis, Silviaen_US
dc.date.accessioned2012-02-24en_US
dc.date.accessioned2012-02-24T13:42:55Z-
dc.date.available2012-02-24T13:42:55Z-
dc.date.issued2012en_US
dc.identifier.urihttp://hdl.handle.net/10419/55670-
dc.description.abstractOver 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.isoengen_US
dc.publisher|aCenter for Economic Studies and Ifo Institute (CESifo) |cMunichen_US
dc.relation.ispartofseries|aCESifo working paper: Labour Markets |x3739en_US
dc.subject.jelL13en_US
dc.subject.jelH20en_US
dc.subject.jelF16en_US
dc.subject.jelJ50en_US
dc.subject.ddc330en_US
dc.subject.keywordrelocationen_US
dc.subject.keywordunionised oligopolyen_US
dc.subject.keywordlabour market segmentationen_US
dc.subject.keywordlabour income tax progressionen_US
dc.subject.keywordtrade union preferencesen_US
dc.subject.stwLohnsteueren_US
dc.subject.stwSteuerprogressionen_US
dc.subject.stwSteuerwirkungen_US
dc.subject.stwLohnstrukturen_US
dc.subject.stwArbeitsmarktsegmentierungen_US
dc.subject.stwOffshoringen_US
dc.subject.stwInsider-Outsider-Modellen_US
dc.subject.stwGewerkschaftsmitgliedschaften_US
dc.subject.stwWohlfahrtseffekten_US
dc.subject.stwTheorieen_US
dc.titleThe pain and gain of offshoring: The effects of tax progression in a segmented labour marketen_US
dc.typeWorking Paperen_US
dc.identifier.ppn687460972en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US

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