MERLEVEDE, B.; RAYP, G.; PARYS, S. VAN; VERBEKE, T. - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2011
Empirical research on international tax competition has mainly considered cor- porate taxation. Because of the limited … international mobility of labour, labour tax competition tends to be overlooked. This may be unjusti?ed. The tax base in labour … tax competition could also have more important welfare consequences than corporate tax competition. We model the …