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Autoren: 
Protte, Benjamin
Datum: 
2012
Schriftenreihe/Nr.: 
Working Paper Series No. 12-20
Zusammenfassung: 
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.
Schlagwörter: 
Personal Income
Taxation
Economic Integration
Labor Mobility
JEL: 
H24
F22
J61
Persistent Identifier der Erstveröffentlichung: 
Dokumentart: 
Working Paper

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