Tax competition and employment

Glaeser, Stephen ; Olbert, Marcel ; Werner, Ann-Catherin

Document Type: Working paper
Year of publication: 2019
Place of publication: Mannheim
Publication language: English
Institution: Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel)
Subject: 330 Economics
Classification: JEL: E24 , F14 , F16 , H23 , H35,
Keywords (English): Tax competition , Competition , Employment , Real effects , Trade
Abstract: We examine the effects of tax competition on domestic employment. We find that increases in corporate statutory tax rate differentials between domestic and foreign firms reduce domestic employment through the distinct channels of import competition and competition from foreign-owned domestic firms. These effects are stronger for domestic firms located in countries with less labor organization, non-service firms, firms with fewer intangible assets, and standalone firms. Tax competition appears to primarily affect domestic employment via changes in within-firm employment at smaller firms. Our results suggest that tax competition can affect domestic employment even when domestic capital or income is immobile.

Dieser Eintrag ist Teil der Universitätsbibliographie.

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