Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/129539
Authors: 
Protte, Benjamin
Year of Publication: 
2012
Series/Report no.: 
Working Paper Series, Department of Economics, University of Mannheim 12-20
Abstract: 
In this paper, I estimate the effect of increasing labor mobility on personal income tax schedules. I combine rich data on effective personal income tax levels in a panel of OECD countries for the period 1986-2005 with a new Index of Potential Labor Mobility. This index allows to tackle issues of reverse causality and potentially confounding effects from strategic competition. Estimates show that increasing labor mobility accounts for a considerable part of lower tax burdens. Furthermore, the reduction is found to be constant across brackets of taxable income.
Subjects: 
Personal Income
Taxation
Economic Integration
Labor Mobility
JEL: 
H24
F22
J61
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

Files in This Item:
File
Size
667.4 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.