Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment
研究工会化国家与非工会化国家为吸引外资企业而进行的税收竞争，发现工会化国家政府会提供额外税收优惠以抵消工会高工资的影响，从而吸引外资。
This paper analyses tax competition between a unionised and a non-unionised country for the location of an outside firm. We show that unionisation offers an extra incentive for the government to attract a foreign competitor to a concentrated domestic market, in order to affect the behaviour of the domestic union. This results in the unionised country's government offering a tax discount (or a subsidy premium) to the outside firm in excess of what is needed to compensate the investor for the higher union wage. In equilibrium, therefore, the unionised country can attract the outside firm even if it has other location disadvantages, such as a smaller home market.