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Tekijä:Egger, P.
Seidel, T.
Otsikko:Tax competition, trade liberalization and imperfect labour markets
Lehti:Oxford Economic Papers
2011 : DEC, VOL. 63:4, p. 722-739
Asiasana:labour markets
free trade
competition
taxation
trade barriers
Kieli:eng
Tiivistelmä:In this article, the connection between trade liberalization and imperfect labour markets for tax competition is studied. Rigid labour markets are shown to increase the mobility of the tax base compared to perfect labour markets resulting to lower Nash tax rates. Lower trade barriers show a similar effect. The results indicate that the imperfect labour market and the trade liberalization channels act interdependently.
SCIMA tietueen numero: 275816
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