کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
968775 1479481 2009 11 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
International commodity taxation in the presence of unemployment
موضوعات مرتبط
علوم انسانی و اجتماعی اقتصاد، اقتصادسنجی و امور مالی اقتصاد و اقتصادسنجی
پیش نمایش صفحه اول مقاله
International commodity taxation in the presence of unemployment
چکیده انگلیسی
In this paper, we evaluate the impact of commodity tax competition on welfare and employment under the destination and origin principles, when the labor market is imperfectly competitive owing to a binding fixed wage. Our main finding is that commodity taxation causes an employment externality whose signs may be opposite under the two principles. While tax competition leads to inefficient tax rates under both principles, we also prove that the origin principle guarantees lower unemployment and higher welfare when the fixed wage is high. Finally, we show that the employment externality still exists in a standard union model of wage determination.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Public Economics - Volume 93, Issues 7–8, August 2009, Pages 939-949
نویسندگان
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