scholarly journals Tax competition, trade liberalization, and imperfect labour markets

2011 ◽  
Vol 63 (4) ◽  
pp. 722-739 ◽  
Author(s):  
P. Egger ◽  
T. Seidel
Keyword(s):  
Trade Liberalization ◽  
Tax Competition ◽  
Labour Markets

Tax competition and the activity of the regional tax policy

2020 ◽  
pp. 5-27
Author(s):  
S. M. Drobyshevsky ◽  
N. S. Kostrykina ◽  
A. V. Korytin
Keyword(s):  
Tax Competition ◽  
Tax Policy ◽  
Fiscal Federalism ◽  
Policy Instruments ◽  
Tax Incentives ◽  
Fiscal Autonomy ◽  
Tax Legislation ◽  
Tax Exemptions ◽  
Open Question ◽  
Regional Budgets

The problem of efficiency of regional tax expenditures is an actual issue of the fiscal policy and fiscal federalism in Russia. A large fiscal autonomy allows federal subjects to realize a more active tax policy to attract new investments. One cannot claim current fiscal powers of the Russian regions to be wide. However, not all the regions use even existing tax policy instruments. Moreover, out of the regions that use them only few provide incentives to stimulate investment decisions. Others use regional tax measures to support businesses that already have strong positions in the region. And it is an open question whether such tax incentives are efficient. On the other hand, an aggressive tax competition for investors can also be wasteful for regional budgets. In this paper, we calculate indicators that characterize the depth and scope of tax exemptions provided at the regional level. The calculations are based on the open tax statistics. Through the analysis of the tax legislation as well as the economic structure of selected regions, we reveal the inducements of their higher activity: federal regional tax policy, tax competition or benefits for budget-forming companies of the region.

New forms of intra-European migration, labour market dynamics and social inequality in Europe

2014 ◽  
Vol 11 (2) ◽  
pp. 125-136 ◽  
Author(s):  
Roland Verwiebe ◽  
Laura Wiesböck ◽  
Roland Teitzer
Keyword(s):  
Labour Market ◽  
Social Inequality ◽  
Social Stratification ◽  
Labour Markets ◽  
Second Step ◽  
Market Dynamics ◽  
Migration Patterns ◽  
European Continent ◽  
The Past ◽  
European Migration

This article deals mainly with new forms of Intra-European migration, processes of integration and inequality, and the dynamics of emerging transnational labour markets in Europe. We discuss these issues against the background of fundamental changes which have been taking place on the European continent over the past two decades. Drawing on available comparative European data, we examine, in a first step, whether the changes in intra-European migration patterns have been accompanied by a differentiation of the causes of migration. In a second step, we discuss the extent to which new forms of transnational labour markets have been emerging within Europe and their effects on systems of social stratification.

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