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