The Taxing Deed of Globalization Journal Article

Overview

abstract

• 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)

CU Boulder Authors

• Nigai, Sergey K

publication date

• February 1, 2019

has restriction

• bronze

Date in CU Experts

• January 26, 2020 2:55 AM

Full Author List

• Egger PH; Nigai S; Strecker NM

author count

• 3

published in

• The American Economic Review  Journal

Other Profiles

International Standard Serial Number (ISSN)

• 0002-8282

Digital Object Identifier (DOI)

• https://doi.org/10.1257/aer.20160600

Additional Document Info

start page

• 353

end page

• 390

volume

• 109

issue

• 2