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The Impact of Trade and Factor Flows on Domestic Taxation

Ryo Takashima ()

International Journal of Business and Economics, 2007, vol. 6, issue 1, 47-62

Abstract: Previous empirical literature has looked at the effect of trade on capital and labor tax rates or the effect of labor flow on the labor tax rate. However, the theoretical literature suggests that both trade and factor flows can affect capital and labor tax rates simultaneously. This paper presents an empirical analysis of how domestic taxation is affected by economic integration. We find no evidence that trade and capital flows alter capital and labor tax rates. Rather, we find that increasing economic integration leads to a lower consumption tax.

Keywords: economic integration; effective average tax rate; migration; capital flow (search for similar items in EconPapers)
JEL-codes: F15 F2 H2 (search for similar items in EconPapers)
Date: 2007
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International Journal of Business and Economics is currently edited by Hsiang-Tsai Chiang (Editor-in-Chief), Chiung-Ju Huang (Editor-in-Chief), Feng-Jyh Lin (Associate Editor), Tzu-Ching Weng (Associate Editor), Hsin-Yi Huang (Managing Editor) and Szu-Hsien Ho (Managing Editor)

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Handle: RePEc:ijb:journl:v:6:y:2007:i:1:p:47-62