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dc.contributor.authorRocha-Akis, Silviaen
dc.date.accessioned2012-02-24-
dc.date.accessioned2012-02-24T13:42:55Z-
dc.date.available2012-02-24T13:42:55Z-
dc.date.issued2012-
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
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x3739en
dc.subject.jelL13en
dc.subject.jelH20en
dc.subject.jelF16en
dc.subject.jelJ50en
dc.subject.ddc330en
dc.subject.keywordrelocationen
dc.subject.keywordunionised oligopolyen
dc.subject.keywordlabour market segmentationen
dc.subject.keywordlabour income tax progressionen
dc.subject.keywordtrade union preferencesen
dc.subject.stwLohnsteueren
dc.subject.stwSteuerprogressionen
dc.subject.stwSteuerwirkungen
dc.subject.stwLohnstrukturen
dc.subject.stwArbeitsmarktsegmentierungen
dc.subject.stwOffshoringen
dc.subject.stwInsider-Outsider-Modellen
dc.subject.stwGewerkschaftsmitgliedschaften
dc.subject.stwWohlfahrtseffekten
dc.subject.stwTheorieen
dc.titleThe pain and gain of offshoring: The effects of tax progression in a segmented labour market-
dc.typeWorking Paperen
dc.identifier.ppn687460972en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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