Blar i Working papers (SNF) på forfatter "Haufler, Andreas"
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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, ... -
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 ...