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How does economic integration change personal income taxation? : Evidence from a new index of potential labor mobility

Protte, Benjamin - 2012

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...

Persistent link: https://www.econbiz.de/10011490099