Who Ultimately Bears the Burden of Greater Non-Wage Labour costs?

Azémar, Céline and Rodolphe Desbordes University of Glasgow Working Paper. [2009] It is commonly believed that globalisation introduces tax competition as countries reduce tax rates to attract inward investment.  This is supported by evidence of falling corporation at rates in the EU and elsewhere.  But it is contradicted by evidence from the same countries ofContinue reading “Who Ultimately Bears the Burden of Greater Non-Wage Labour costs?”