The Taxing Deed of Globalization

• 成果类型: Article
• 署名作者: Egger, Peter H.; Nigai, Sergey; Strecker, Nora M.
• 署名单位: Swiss Federal Institutes of Technology Domain; ETH Zurich; University of Colorado System; University of Colorado Boulder; Swiss Federal Institutes of Technology Domain; ETH Zurich
• 刊物名称: AMERICAN ECONOMIC REVIEW
• ISSN/ISSBN: 0002-8282
• DOI: 10.1257/aer.20160600
• 发表日期: 2019
• 页码: 353-390
• 关键词: income-tax; trade liberalization; TECHNOLOGY; taxation; gravity; wages; COMPETITION; adjustment; openness; pattern

摘要

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.