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The Taxing Deed of Globalization

Peter Egger (), Sergey Nigai () and Nora Strecker ()

No 11259, CEPR Discussion Papers from C.E.P.R. Discussion Papers

Abstract: 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.

Keywords: Globalization; Income taxes; International Trade; migration; Tax progressivity (search for similar items in EconPapers)
JEL-codes: F1 F6 H2 H3 (search for similar items in EconPapers)
Date: 2016-05
New Economics Papers: this item is included in nep-eur, nep-pr~, nep-pbe, nep-pke and nep-pub
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Journal Article: The Taxing Deed of Globalization (2019) Downloads
Working Paper: The Taxing Deed of Globalization (2016)
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