Name File Type Size Last Modified
  Instruments 10/12/2019 06:11:AM
  Results 10/12/2019 06:11:AM
  Wages 10/12/2019 06:11:AM
BTs.dta application/octet-stream 73.2 KB 10/12/2019 02:11:AM
Main-Data-First-Difference.dta application/octet-stream 43.4 KB 10/12/2019 02:11:AM
Main-Data-US.dta application/octet-stream 3.3 MB 10/12/2019 02:11:AM
Main-Data.dta application/octet-stream 57.6 MB 10/12/2019 02:11:AM
Main-Paper.do text/plain 52.8 KB 10/12/2019 02:11:AM
Online-Appendix.dta application/octet-stream 53.4 MB 10/12/2019 02:11:AM
Online_Appendix.do text/plain 33.1 KB 10/12/2019 02:11:AM

Project Description

Summary:  View help for 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:  View help for 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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