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- W133082206 abstract "We investigate a symmetric model with multinational enterprises (MNEs) and union wage bargaining. Distinguishing between taxation based on separate ac- counting (SA) and formula apportionment (FA), we find that corporate tax rates have a positive impact on the wage level under SA, while under FA a negative eect pre- vails. The main insight emerging from a tax competition analysis is the derivation of ambiguous fiscal externalities established by the endogenous wage level under SA. In contrast, under FA we find a wage income externality which is unambiguously positive. In an empirical part, we investigate the eect of corporate taxation on the wage level under FA. Using US state data from 1995-2004 we find that a 10% increase in the local corporate tax rate induces a 5% drop in local workers' wages. With respect to fiscal ex- ternalities we find that a 10% rise in the average tax rate of neighboring states increases local workers' wages on average by 7%." @default.
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- W133082206 date "2006-01-01" @default.
- W133082206 modified "2023-09-27" @default.
- W133082206 title "Taxation of Multinational Corporations and Union Wage Bargaining" @default.
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