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...
| Main Authors: | , , , |
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| Format: | Working Paper |
| Language: | English |
| Published: |
Washington, DC: World Bank
2022
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| Subjects: | |
| Online Access: | http://documents.worldbank.org/curated/en/790531647369435179/Globalization-and-Factor-Income-Taxation http://hdl.handle.net/10986/37160 |