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Globalisation and the mix of wage and profit taxes

Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm
Working paper
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URI
http://hdl.handle.net/11250/162688
Date
2006-02
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  • Discussion papers (SAM) [578]
Abstract
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 reduce

their corporate tax rate, relative to the wage tax, either when preferences for

public goods increase or when a rising share of capital is employed in multinational

firms. The predicted relationships are tested using panel data for 23 OECD

countries for the period 1980 through 2001. The results of the empirical analysis support our central hypotheses.
Publisher
Norwegian School of Economics and Business Administration. Department of Economics
Series
Discussion paper
2006:18

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