Type of Publication: | Working Paper/Technical Report |
URI (citable link): | http://nbn-resolving.de/urn:nbn:de:bsz:352-opus-48815 |
Author: | Krieger, Tim; Lange, Thomas |
Year of publication: | 2008 |
Series: | Diskussionspapiere der DFG-Forschergruppe Heterogene Arbeit ; 08,01 |
Summary: |
In this paper we analyze the effect of increasing labor (i.e. graduates /academics ) and student mobility on net tax revenues when revenue-maximizing governments compete for human capital by means of income tax rates and amenities offered to students (positive expenditure) or rather tuition fees (negative expenditure). We demonstrate that these instruments are strategic complements and that increasing labor mobility due to ongoing globalization not necessarily implies intensified tax competition and an erosion of revenues. On the contrary, the equilibrium tax rate even increases in mobility. Amenities offered to students (or rather tuition fees) may either increase or decrease, and, overall, net revenues increase. An increase in student mobility, however, erodes revenues due to intensified tax and amenity competition.
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JEL Classification: | H87; H2; F22; I22; J61 |
Subject (DDC): | 330 Economics |
Controlled Keywords (GND): | Arbeitsmobilität, Hochschulbildung, Steuerwettbewerb |
Keywords: | Studentenmobilität, Wettbewerb über öffentliche Ausgaben, labor mobility, student mobility, higher education, tax competition, public expenditure competition |
Link to License: | In Copyright |
KRIEGER, Tim, Thomas LANGE, 2008. Education policy and tax competition with imperfect student and labor mobility
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