• Economic integration and redistributive taxation 

      Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm (Discussion paper, Working paper, 2006-04)
      We set up a simple political economy model where economic integration raises the profitability of multinational firms. In this setting redistributive taxation may rise following economic integration, if the effects of ...
    • Economic integration and the relationship between profit and wage taxes 

      Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm (Working paper, Working paper, 2008-08)
      This paper analyzes the development of the ratio of corporate taxes to wage taxes using a simple political economy model with workers and capitalists that own internationally mobile and immobile firms. Among other results, ...
    • Globalisation and the mix of wage and profit taxes 

      Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm (Discussion paper, Working paper, 2006-02)
      This paper analyses the development of the ratio of corporate taxes to wage taxes using a simple political economy model with internationally mobile and immobile firms. Among other results, our model predicts that countries ...
    • Redistributive taxation, multinational enterprises, and economic integration 

      Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm (Discussion paper, Working paper, 2008-03)
      Increased activity of multinational firms exposes national corporate tax bases to cross-country profit shifting, but also leads to rising profitability of the corporate sector. We incorporate these two effects of economic ...
    • Redistributive taxation, multinational enterprises and economic integration 

      Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm (Working paper, Working paper, 2008-03)
      Increased activity of multinational firms exposes national corporate tax bases to cross-country profit-shifting, but also leads to rising profitability of the corporate sector. We incorporate these two effects of economic ...