Adarov, Amat; Holzner, Mario; Jovanović, Branimir; … - 2021
This paper revisits the relationship between labour taxation and international trade, focusing on the role of domestic … labour value added. Using sectoral data from 41 EU and OECD economies over the period 2005- 2014, we assess how labour taxes … affect exports and imports and how domestic labour value added shapes this relationship. We find that higher labour taxes …
