Egger, Peter
The taxing deed of globalization / by Peter H. Egger, Sergey Nigai and Nora M. Strecker .-- , 2019
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Bibliografía.
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.
IMPUESTOS
PRESION FISCAL
REDISTRIBUCION
RENTA
GLOBALIZACION (ECONOMIA)
Nigai, Sergey
Strecker, Nora M.
The American Economic Review 0002-8282 v. 109, n. 2, February 2019, p. 353-390
The taxing deed of globalization / by Peter H. Egger, Sergey Nigai and Nora M. Strecker .-- , 2019
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Bibliografía.
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.
IMPUESTOS
PRESION FISCAL
REDISTRIBUCION
RENTA
GLOBALIZACION (ECONOMIA)
Nigai, Sergey
Strecker, Nora M.
The American Economic Review 0002-8282 v. 109, n. 2, February 2019, p. 353-390