作者：Egger, Peter H.; Nigai, Sergey; Strecker, Nora M.
作者单位：Swiss Federal Institutes of Technology Domain; ETH Zurich; University of Colorado System; University of Colorado Boulder; Swiss Federal Institutes of Technology Domain; ETH Zurich
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 ...
