American Economic Review · 2025 · [{"name": "Mathilde Muñoz", "affiliation": ["Center for Economic and Policy Research"]}]
中文摘要
本文证明，最低工资、工薪税等劳动力市场规制会形塑劳动密集型活动中的贸易竞争。我利用一个大型欧洲贸易项目的数据，在该项目中，来自不同国家的企业在同一地点提供劳动服务，但面临不同的工薪税和最低工资规则。国别案例研究与和模型相一致的引力方程估计表明，贸易对税收和规制改革存在较大响应，服务贸易相对于劳动成本的弹性大于1。结果表明，若缺乏规制与财政协调，出口竞争力在一定程度上取决于国内劳动力市场政策。（JEL F14, F16, F42, H25, J22, J23, K31）
Abstract
This paper demonstrates that labor market regulations, such as minimum wages or payroll taxes, shape trade competition in labor-intensive activities. I exploit data from a large European trade program where firms from different countries supply labor services at the same location but face different payroll taxes and minimum wage rules. Country case studies and model-consistent gravity estimates show large trade responses to tax and regulatory reforms, with an elasticity of trade in services to labor costs larger than one. The results imply that absent regulatory and fiscal harmonization, export competitiveness depends, in part, on domestic labor market policies. (JEL F14, F16, F42, H25, J22, J23, K31)