期刊名称：Discussion Papers / Norwegian School of Economics and Business Administration
印刷版ISSN：0804-6824
出版年度：2006
卷号：2006
出版社：Bergen
摘要：This 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.
关键词：Capital and labour taxes, economic integration, multinational firms
