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In: CESifo Working Paper No. 8653
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Working paper
In: CESifo Working Paper No. 8553
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Working paper
In: American economic review, Band 109, Heft 2, S. 353-390
ISSN: 1944-7981
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. (JEL D31, F16, F61, H22, H24)
In: Oxford Bulletin of Economics and Statistics, Band 81, Heft 4, S. 768-779
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In: CESifo Working Paper Series No. 6979
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In: CESifo Working Paper Series No. 6993
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In: CEPR Discussion Paper No. DP13143
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In: CESifo Working Paper Series No. 5114
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In: CESifo Working Paper Series No. 4616
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Working paper
In: CESifo Working Paper Series No. 4812
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Working paper
In: CESifo Working Paper Series No. 3822
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In: CESifo Working Paper Series No. 3930
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In: European Journal of Political Economy, Band 25, Heft 3, S. 300-310
In: NBER Working Paper No. w15196
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