Factor Mobility, Tax Base Mobility and Tax Competition

Joel Hellier ()

Chapter Chapter 3 in Globalization and Inequality in Advanced Economies, 2023, pp 73-89 from Springer

Abstract: Abstract This chapter analyses the changes in tax and redistribution linked to the increasing mobility of capital, of firms and of high-skilled and talented workers, and the related impact on inequality. By generating tax competition and a race to the bottom of the levies paid by the winners of trade openness, the increasing mobility of tax bases (1) prevents redistribution from the winners to the losers and (2) magnifies their gain from globalization. Inequality is thus reinforced.

Date: 2023
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:esichp:978-3-031-31256-4_3

Ordering information: This item can be ordered from
http://www.springer.com/9783031312564

DOI: 10.1007/978-3-031-31256-4_3

Access Statistics for this chapter

More chapters in Economic Studies in Inequality, Social Exclusion, and Well-Being from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().