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Optimal factor income taxation in the precence of unemployment

Koskela, Erkki; Schöb, Ronnie - 2000

According to conventional wisdom internationally mobile capital should not be taxed or should be taxed at a lower rate than labour. An important underlying assumption behind this view is that there are no market imperfections, in particular that labour markets clear competitively. At least for...

Persistent link: https://www.econbiz.de/10001477212

Optimal factor income taxation in the presence of unemployment

Koskela, Erkki (contributor); Schöb, Ronnie (contributor) - 2001 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10001569727

Optimal factor income taxation in the presence of unemployment

Koskela, Erkki; Schöb, Ronnie - In: Journal of public economic theory 4 (2002) 3, pp. 387-404

Persistent link: https://www.econbiz.de/10001690170

Tax competition in a fiscal union with decentralized leadership

Köthenbürger, Marko - 2003

-post federal policy internalizes horizontal fiscal externalities, insulating tax policy from capital mobility. Federal policy … externalities welfare-deteriorating relative to tax competition. …

Persistent link: https://www.econbiz.de/10001757867

Tax competition in a fiscal union with decentralized leadership

Köthenbürger, Marko - In: Journal of urban economics 55 (2004) 3, pp. 498-513

Persistent link: https://www.econbiz.de/10002047349

Tax competition in a fiscal union with decentralized leadership

Köthenbürger, Marko - 2003

-post federal policy internalizes horizontal fiscal externalities, insulating tax policy from capital mobility. Federal policy … externalities welfare-deteriorating relative to tax competition. …

Persistent link: https://www.econbiz.de/10011507899