Exbrayat, Nelly; Gaigné, Carl; Riou, Stéphane - Département Sciences Sociales, Agriculture et … - 2012
We analyze the impact of labour market rigidities on tax competition betweentwo imperfectly integrated countries. Following a shift from a competitive to a unionizedlabour market in both countries, the capital tax can be adjusted upward in the countrywith the less rigid labour market, whereas...