| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w29819 |
| 来源ID | Working Paper 29819 |
| Globalization and Factor Income Taxation | |
| Pierre Bachas; Matthew H. Fisher-Post; Anders Jensen; Gabriel Zucman | |
| 发表日期 | 2022-03-07 |
| 出版年 | 2022 |
| 语种 | 英语 |
| 摘要 | How has globalization affected the relative taxation of labor and capital, and why? To address this question we build and analyze a new database of effective macroeconomic tax rates covering 150 countries since 1965, constructed by combining national accounts data with government revenue statistics. We obtain four main findings: (1) The effective tax rates on labor and capital converged globally since the 1960s, due to a 10 percentage-point increase in labor taxation and a 5 percentage-point decline in capital taxation. (2) The decline in capital taxation is concentrated in high-income countries. By contrast, capital taxation increased in developing countries since the 1990s, albeit from a low base. (3) Consistently across a variety of research designs, we find that the rise in capital taxation in developing countries can be explained by a tax-capacity effect of international trade: Trade openness leads to a concentration of economic activity in formal corporate structures, where capital taxes are easier to impose. (4) At the same time, international economic integration reduces statutory tax rates, due to increased tax competition. In high-income countries, this negative tax competition effect of trade has dominated, while in developing countries the positive tax-capacity effect of international trade appears to have prevailed. |
| 主题 | International Economics ; Trade ; Globalization and International Relations ; Public Economics ; Taxation ; Development and Growth |
| URL | https://www.nber.org/papers/w29819 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/587492 |
| 推荐引用方式 GB/T 7714 | Pierre Bachas,Matthew H. Fisher-Post,Anders Jensen,et al. Globalization and Factor Income Taxation. 2022. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w29819.pdf（1001KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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