Replication data for: The Taxing Deed of Globalization

Principal Investigator(s): View help for Principal Investigator(s) Peter H. Egger; Sergey Nigai; Nora M. Strecker

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Data			10/12/2019 06:11:AM
LICENSE.txt	text/plain	14.6 KB	10/12/2019 02:11:AM

Project Citation:

Egger, Peter H., Nigai, Sergey, and Strecker, Nora M. Replication data for: The Taxing Deed of Globalization. Nashville, TN: American Economic Association [publisher], 2019. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-10-12. https://doi.org/10.3886/E113135V1

Project Description

Summary: 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.

Scope of Project

JEL Classification:
      D31 Personal Income, Wealth, and Their Distributions
      F16 Trade and Labor Market Interactions
      F61 Economic Impacts of Globalization: Microeconomic Impacts
      H22 Taxation and Subsidies: Incidence
      H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes

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Published Versions

V1 [2019-10-12]

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