000			01876nab a2200313 c 4500
003			ES-MaIEF
005			20190304141257.0
007			ta
008			190304t2019 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_938348 _aEgger, Peter
245		4	_aThe taxing deed of globalization _c by Peter H. Egger, Sergey Nigai and Nora M. Strecker
260			_c2019
500			_aDisponible también en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
504			_aBibliografía.
520			_aThis 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.
650		4	_947460 _aIMPUESTOS
650		4	_948102 _aPRESION FISCAL
650		4	_948219 _aREDISTRIBUCION
650		4	_950200 _aRENTA
650		4	_936211 _aGLOBALIZACION (ECONOMIA)
700	1		_967036 _aNigai, Sergey
700	1		_967037 _aStrecker, Nora M.
773	0		_9159524 _oOP 234/2019/2 _tThe American Economic Review _w(IEF)103372 _x 0002-8282 _g v. 109, n. 2, February 2019, p. 353-390
856			_uhttp://resolver.ebscohost.com/openurl?sid=EBSCO:eoh&genre=article&issn=00028282&ISBN=&volume=109&issue=2&date=20190201&spage=353&pages=353-390&title=American%20Economic%20Review&atitle=The%20Taxing%20Deed%20of%20Globalization&aulast=Egger%2C%20Peter%20H.&id=DOI:
942			_cART
999			_c140075 _d140075