Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/169228
Authors: 
Egger, Peter
Nigai, Sergey
Strecker, Nora
Year of Publication: 
2016
Series/Report no.: 
LIS Working Paper Series 668
Abstract: 
We examine the effects of globalization on the size and composition of tax revenues, worker-specific tax burdens, and effective average labor income tax rates using a unique international database on income tax calculators. We find that due to increasing mobility of firms and high-income workers, globalization led governments in OECD countries to seek tax revenues from alternative sources, specifically from employee-borne taxes paid by relatively less mobile middle-income workers. In 1994-2007, they experienced a globalization-induced rise in their personal income tax rate of around 1.5, whereas the top 1% of workers faced a reduction of approximately 1.5 percentage points.
Subjects: 
Globalization
Income taxes
Tax progressivity
International trade
Migration
JEL: 
F1
F6
H2
H3
Document Type: 
Working Paper

Files in This Item:
File
Size
863.46 kB





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