This paper reassesses and revisits the Sectoral Linder Hypothesis due to Hallak (2010), according to which similar tastes for quality lead to more intensive trade between similar countries. First, it will be shown that allowing for strictly non-homothetic preferences reduces confoundedness and...

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 increasing mobility of firms and high-income...