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dc.contributor.authorHaufler, Andreas
dc.contributor.authorKlemm, Alexander
dc.contributor.authorSchjelderup, Guttorm
dc.date.accessioned2006-07-11T10:03:27Z
dc.date.available2006-07-11T10:03:27Z
dc.date.issued2006-02
dc.identifier.issn0804-6824
dc.identifier.urihttp://hdl.handle.net/11250/162688
dc.description.abstractThis 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.en
dc.format.extent250598 bytes
dc.format.mimetypeapplication/pdf
dc.language.isoengen
dc.publisherNorwegian School of Economics and Business Administration. Department of Economicsen
dc.relation.ispartofseriesDiscussion paperen
dc.relation.ispartofseries2006:18en
dc.subjectcapital and labor taxesen
dc.subjecteconomic integrationen
dc.subjectmultinational firmsen
dc.titleGlobalisation and the mix of wage and profit taxesen
dc.typeWorking paperen


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