Publikation: Education policy and tax competition with imperfect student and labor mobility
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Datum
2010
Autor:innen
Krieger, Tim
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International Tax and Public Finance. 2010, 17(6), pp. 587-606. ISSN 0927-5940. Available under: doi: 10.1007/s10797-010-9129-9
Zusammenfassung
This paper analyzes the effect of increasing human-capital mobility — i.e. student and labor 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). An increase in labor mobility implies neither an intensified tax competition nor an erosion of revenues. In fact, the equilibrium tax rate even increases in labor mobility. Amenities offered to students are non-monotonically related to labor mobility; overall, net revenues increase with labor mobility. An increase in student mobility, however, erodes revenues, mainly due to intensified tax competition. A concurrent cutback in expenditures mitigates this erosion but cannot fully prevent it.
Zusammenfassung in einer weiteren Sprache
Fachgebiet (DDC)
330 Wirtschaft
Schlagwörter
Labor mobility, Student mobility, Higher education, Tax competition, Public expenditure competition
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KRIEGER, Tim, Thomas LANGE, 2010. Education policy and tax competition with imperfect student and labor mobility. In: International Tax and Public Finance. 2010, 17(6), pp. 587-606. ISSN 0927-5940. Available under: doi: 10.1007/s10797-010-9129-9BibTex
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doi={10.1007/s10797-010-9129-9},
title={Education policy and tax competition with imperfect student and labor mobility},
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journal={International Tax and Public Finance},
pages={587--606},
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<dcterms:abstract xml:lang="eng">This paper analyzes the effect of increasing human-capital mobility — i.e. student and labor 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). An increase in labor mobility implies neither an intensified tax competition nor an erosion of revenues. In fact, the equilibrium tax rate even increases in labor mobility. Amenities offered to students are non-monotonically related to labor mobility; overall, net revenues increase with labor mobility. An increase in student mobility, however, erodes revenues, mainly due to intensified tax competition. A concurrent cutback in expenditures mitigates this erosion but cannot fully prevent it.</dcterms:abstract>
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