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MULTINATIONAL COMPANIES CAN PLAY OFF MOST GOVERNMENTS TO MINIMISE THEIR TAX PAYMENTS IN THE ABSENCE OF INTERNATIONALLY COORDINATED FISCAL POLICIES. WITHOUT A SUPRANATIONAL ENFORCEMENT AGENCY, MOST TAX HARMONIZATION POLICIES ARE UNSTABLE BECAUSE ONE OR ANOTHER SIGNATORY ALWAYS HAS AN INCENTIVE TO BREAK RANKS.

It is analyzed the impacts of outsourcing cost and wage tax progression under labor market imperfections with Nash wage bargaining and flexible outsourcing. With sufficiently strong (weak) labor market imperfection, lower outsourcing cost has a wage-moderating (wage-increasing) effect so that there is a negative (positive) effect on equilibrium unemployment. Higher tax progression, to keep the relative tax burden per worker constant, has a wage moderating and a positive effect on employment and negative effect on outsourcing.

Based on interviews and a questionnaire answered by 25 factory directors in November 1988 in the PRC, this paper investigates director-level and enterprise-level factors that affect the bargaining power of Chinese factories. It shows that directors of larger, higher-ranking factories feel they are more successful in preserving autonomy and gaining exemptions and concessions from their supervisory agencies on salary and bonus pools and distribution, tax rates, and cadre personnel decisions. (DÜI-Sen)

Collective bargaining is the US route to industrial democracy. Some unionists & others, however, have advocated a widening & deepening of the participative role of workers & unions in managerial decision-making. Examples of union-management cooperation outside of the conventional collective bargaining boundaries can be found as far back as the 1920s, but only a small number of cases have survived to the present day. Since 1970 the federal government has encouraged joint union-management committees & autonomous work group experiments to improve productivity & the quality of working life. A National Center for Productivity & Quality of Working Life has been established by Congress. A number of companies have, independently or in cooperation with unions, introduced job enrichment programs, flexible work schedules, & semiautonomous work groups. Many companies have taken advantage of tax laws benefits to adopt profit-sharing & employee stock ownership plans. Union leaders have generally been suspicious of such management schemes as well as productivity plans unless safeguards are provided for worker job security & employment conditions. They have rejected the German codetermination system of worker-directors. There appears to be little prospect of dramatic change during the foreseeable future although collective bargaining may gradually extend worker participation in managerial decision-making. Modified HA.

The purpose of this study was to examine how local governments are responding to budget shortfalls and to explore how compensation practices across the United States are correlated to changes in service delivery. One hundred thirty-four of the largest cities and counties responded to a mail survey, for a response rate of 45 percent. A large percentage (95 percent) of local governments reported experiencing budget shortfalls. In response, local governments are reducing their workforces, laying employees off and/or utilizing reserves rather than raising taxes and/or scaling back wages and benefits. Type of government (county or city) and collective bargaining were associated with budget shortfalls. Despite the fiscal distress of governments, average cost of living increases were between 2 and 3 percent for each of the two years surveyed and nearly half of respondents reported increases in employee benefits (fewer than 10 percent reported any decreases). Collective bargaining was significantly associated with higher increases in benefits, increased cost-of-living adjustments, and responses to budget shortfalls. Adapted from the source document.

Ogawa et al. (2006) analyze capital tax competition in a fixed-wage approach and show that the original results of Zodrow and Mieszkowski (1986) are not preserved in the presence of unemployment. In the present paper we challenge this view and investigate capital tax competition for some arbitrary institutional setting of the labor market. We find that if the labor market is characterized by some efficient bargaining solution, the results of Zodrow and Mieszkowski (1986) are preserved.