| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP11259 |
| DP11259 The Taxing Deed of Globalization | |
| Peter Egger; Sergey Nigai; Nora Strecker | |
| 发表日期 | 2016-05-03 |
| 出版年 | 2016 |
| 语种 | 英语 |
| 摘要 | We examine the effects of globalization on the size and composition of tax revenues, worker-specific tax burdens, and effective average labor income tax rates using a unique international database on income tax calculators. We find that due to increasing mobility of firms and high-income workers, globalization led governments in OECD countries to seek tax revenues from alternative sources, specifically from employee-borne taxes paid by relatively less mobile middle-income workers. In 1994-2007, they experienced a globalization-induced rise in their personal income tax rate of around 1.5, whereas the top 1% of workers faced a reduction of approximately 1.5 percentage points. |
| 主题 | International Trade and Regional Economics |
| 关键词 | Globalization Income taxes Tax progressivity International trade Migration |
| URL | https://cepr.org/publications/dp11259 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/540077 |
| 推荐引用方式 GB/T 7714 | Peter Egger,Sergey Nigai,Nora Strecker. DP11259 The Taxing Deed of Globalization. 2016. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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