How does Economic Integration Change Personal Income Taxation? Evidence from a new Index of Potential Labor Mobility


Protte, Benjamin


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URL: https://ub-madoc.bib.uni-mannheim.de/32590
URN: urn:nbn:de:bsz:180-madoc-325903
Document Type: Working paper
Year of publication: 2012
The title of a journal, publication series: Working Paper Series
Volume: 12-20
Place of publication: Mannheim
Publication language: English
Institution: School of Law and Economics > Finanzwissenschaft u. Wirtschaftspolitik (Janeba 2004-)
MADOC publication series: Department of Economics > Working Paper Series
Subject: 330 Economics
Classification: JEL: H24 , F22 , J61,
Keywords (English): Personal Income , Taxation , Economic Integration , Labor Mobility
Abstract: In this paper, I estimate the effect of increasing labor mobility on personal income tax schedules. I combine rich data on effective personal income tax levels in a panel of OECD countries for the period 1986-2005 with a new Index of Potential Labor Mobility. This index allows to tackle issues of reverse causality and potentially confounding effects from strategic competition. Estimates show that increasing labor mobility accounts for a considerable part of lower tax burdens. Furthermore, the reduction is found to be constant across brackets of taxable income.




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