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Taxing capital and labor when both factors are imperfectly mobile internationally
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-export...
| Autores principales: | , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Springer US
2021
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| Materias: | |
| Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7993084/ https://www.ncbi.nlm.nih.gov/pubmed/33785985 http://dx.doi.org/10.1007/s10797-021-09663-4 |