Taxing capital and labor when both factors are imperfectly mobile internationally - HAL Accéder directement au contenu
Article dans une revue International Tax and Public Finance Année : 2022

Taxing capital and labor when both factors are imperfectly mobile internationally

Résumé

We revisit the standard theoretical model of tax competition to consider imperfect mobility of both capital and labor. We show that the mobility of one factor affects the taxation of both factors and that the ”race-to-the-bottom” narrative (with burden shifting) applies essentially to capital-exporting countries. We validate our predictions using a panel of 29 OECD countries over the period of 1997–2017. The quantitative contribution of rising capital mobility to the decline of corporate income tax rates over our sample period is nonetheless less than that of population ageing.
Loading...

Dates et versions

halshs-03672250, version 1 (19-05-2022)

Licence

Paternité - CC BY 4.0

Identifiants

Citer

Hippolyte d'Albis, Agnès Bénassy-Quéré. Taxing capital and labor when both factors are imperfectly mobile internationally. International Tax and Public Finance, 2022, 29 (1), pp.147-190. ⟨10.1007/s10797-021-09663-4⟩. ⟨halshs-03672250⟩
21 Consultations
0 Téléchargements
Dernière date de mise à jour le 07/04/2024
comment ces indicateurs sont-ils produits

Altmetric

Partager

Gmail Facebook Twitter LinkedIn Plus