Full Citation

Title: The Taxing Deed of Globalization

Citation Type: Journal Article

Publication Year: 2019

ISBN:

ISSN: 0002-8282

DOI: 10.1257/aer.20160600

NSFID:

PMCID:

PMID:

Abstract: This paper examines the effects of globalization on the distribution of worker-specific labor taxes using a unique set of tax calculators. We find a differential effect of higher trade and factor mobility on relative tax burdens in 1980–1993 versus 1994–2007 in the OECD. Prior to 1994, greater openness meant that higher income earners were taxed progressively more. However, after 1994, we document a globalization-induced rise in the labor income tax burden of the middle class, while the top 1 percent of workers and employees faced a reduction in their tax burden of 0.59–1.45 percentage points.

Url: http://sarkoups.free.fr/egger19.pdf

Url: https://pubs.aeaweb.org/doi/10.1257/aer.20160600

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Authors: Egger, Peter H.; Nigai, Sergey; Strecker, Nora M.

Periodical (Full): American Economic Review

Issue: 2

Volume: 109

Pages: 353-390

Data Collections: IPUMS CPS

Topics: Other

Countries: United States