Keuschnigg, Christian - In: Swiss Journal of Economics and Statistics 145 (2009) 4, pp. 443-452
In comparing the impact of corporate taxation and social insurance on foreign direct investment (FDI) and unemployment … unemployment rate and the excess burden of labor taxes. Unemployment partly reflects the country's exposure to globalization; (ii …) corporate taxation and social insurance can have equivalent effects on unemployment and outbound FDI; (iii) while an increase in …