SéMINAIRE DE RECHERCHE EN éCONOMIE - GATE Lyon Saint-Etienne : Agnès Bénassy-Quéré
Le 7 février 2019
17h00 - 18h30
Salle de réunion 009 GATE Lyon Saint-Etienne
10, Rue Tréfilerie
42023 Saint Etienne Cedex 2
Campus Tréfilerie - GATE Lyon Saint-Etienne - Maison de l'Université Bâtiment B
Agnès Bénassy-Quéré, Paris School of Economics, University of Paris 1, présentera un séminaire intitulé : Taxing capital and labor when both factors are mobile internationally.
Thème de recherche / Main topics : International Trade and Trade policy ; Political Economy and Institutions, International Macroeconomics.
Résumé / abstract : We revisit the standard theoretical model of tax competition to consider imperfect mobility of both capital and labor. We show that the mobility of one factor a ects the taxation of both factors, and that the race-to-the-bottom narrative (with burden shifting) applies essentially to capital exporting countries. We test our predictions for a panel of 28 OECD countries over 1997-2014. We nd capital taxation to be less sensitive to capital mobility in net capital importing countries than for net capital exporters. We also show that labor mobility has a negative impact on labor taxation but a positive impact on capital taxation. Finally, we show evidence of a non-linear e ect of labor mobility on capital taxation depending on the level of skills.
Keywords : tax competition, globalization, imperfect factor mobility.
