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Einfluss Von Globalisierung Auf Einkommensteuern

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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 the 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 middleincome workers. In 1994–2007, these workers experienced a globalization-induced rise in their personal income tax rate of around 1.5 percentage points, whereas the top 1% of workers faced a reduction of approximately 1.5 percentage points.

Suggested Citation

  • Peter Egger & Sergey Nigai & Nora Strecker, 2019. "Einfluss Von Globalisierung Auf Einkommensteuern," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, vol. 13(3), pages 83-93, October.
  • Handle: RePEc:kof:anskof:v:13:y:2019:i:3:p:83-93
    DOI: 10.3929/ethz-b-000369791
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    Cited by:

    1. Ma, Minda & Ma, Xin & Cai, Wei & Cai, Weiguang, 2020. "Low carbon roadmap of residential building sector in China: Historical mitigation and prospective peak," Applied Energy, Elsevier, vol. 273(C).

    More about this item

    Keywords

    Globalization; Income taxes; Tax progressivity; International trade; Migration;
    All these keywords.

    JEL classification:

    • F1 - International Economics - - Trade
    • F6 - International Economics - - Economic Impacts of Globalization
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents

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