Corporate tax incidence and its implications for the labor market

Результат исследований: Научные публикации в периодических изданияхстатья

Выдержка

The paper investigates the relationship between corporate taxation and labor market indicators. This research supports the idea that the increase in corporate income tax rates in the open economy will lead to the capital outflow to the low-tax jurisdictions, resulting in tax incidence on labor with consequent decrease in labor productivity. An empirical analysis demonstrated the negative relationship between labor freedom index and corporate tax rate. In countries with higher GDP per capita the strength of such relationship differs from countries where GDP per capita is relatively low. In terms of corporate tax incidence, this means that in developed countries the corporate tax burden is shifted onto workers in lesser extent compared with developing and emerging economies. The estimation of specific elements of labor freedom index allowed to identify main tendencies of impact of change of the corporate income tax rate on certain labor market indicators in countries with different GDP per capita. We suggested that corporate tax incidence diversely affects the labor productivity in countries with different GDP per capita, and the direction of such impact is determined by composition of labor force and openness of economy.

Язык оригиналаанглийский
Страницы (с-по)258-265
Число страниц8
ЖурналJournal of Applied Economic Sciences
Том13
Номер выпуска1
СостояниеОпубликовано - 1 мар 2018

Отпечаток

Labour market
Corporate tax
GDP per capita
Tax incidence
Labor
Corporate income tax
Tax rate
Labour productivity
Openness
Corporate tax rates
Developed countries
Labor force
Tax burden
Tax
Capital outflows
Jurisdiction
Corporate taxation
Emerging economies
Workers
Developing economies

Предметные области Scopus

  • Бизнес, управление и бухгалтерский учет (все)
  • Экономика, эконометрия, и финансы (все)

Цитировать

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Corporate tax incidence and its implications for the labor market. / Belozyorov, Sergey A.; Sokolovska, Olena.

В: Journal of Applied Economic Sciences, Том 13, № 1, 01.03.2018, стр. 258-265.

Результат исследований: Научные публикации в периодических изданияхстатья

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