Publikation: Education policy and tax competition with imperfect student and labor mobility
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2008
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Krieger, Tim
Herausgeber:innen
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Zusammenfassung
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.
Zusammenfassung in einer weiteren Sprache
Fachgebiet (DDC)
330 Wirtschaft
Schlagwörter
Studentenmobilität, Wettbewerb über öffentliche Ausgaben, labor mobility, student mobility, higher education, tax competition, public expenditure competition
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KRIEGER, Tim, Thomas LANGE, 2008. Education policy and tax competition with imperfect student and labor mobilityBibTex
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series={Diskussionspapiere der DFG-Forschergruppe Heterogene Arbeit},
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