Globalization and Factor Income Taxation

Globalization and Factor Income Taxation

How has globalization affected the relative taxation of labor and capital, and why To address this question, this paper builds and analyzes a new database of effective macroeconomic tax rates covering 150 countries since 1965, constructed by combin...

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Bibliographic Details
Main Authors: Bachas, Pierre Jean, Fisher-Post, Matthew, Jensen, Anders, Zucman, Gabriel
Format: Working Paper
Language:English
Published: Washington, DC: World Bank 2022
Subjects:
REDUCTION IN CORPORATE TAX RATES
DEVELOPMENT RESEARCH GROUP
TAX RATE ON LABOR
CAPITAL TAXATION
TYPES OF TAX REVENUES
NET DOMESTIC PRODUCT
Online Access:http://documents.worldbank.org/curated/en/790531647369435179/Globalization-and-Factor-Income-Taxation
http://hdl.handle.net/10986/37160

Internet

http://documents.worldbank.org/curated/en/790531647369435179/Globalization-and-Factor-Income-Taxation
http://hdl.handle.net/10986/37160

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