Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/185924 
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Erscheinungsjahr: 
2009
Quellenangabe: 
[Journal:] Swiss Journal of Economics and Statistics [ISSN:] 2235-6282 [Volume:] 145 [Issue:] 4 [Publisher:] Springer [Place:] Heidelberg [Year:] 2009 [Pages:] 443-452
Verlag: 
Springer, Heidelberg
Zusammenfassung: 
In comparing the impact of corporate taxation and social insurance on foreign direct investment (FDI) and unemployment, the paper derives four main results: (i) the optimal size of the welfare state depends on the degree of risk-aversion, the 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 the corporate tax raises corporate tax revenue, it is likely to worsen total fiscal stance; (iv) a corporate tax should be used to contribute to welfare state financing only in exceptional cases.
Schlagwörter: 
Corporate tax
foreign direct investment
unemployment
welfare state
JEL: 
F21
H21
H53
J64
J65
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