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 workers, globalization led governments in OECD countries to seek tax revenues from …

The activities of multinational enterprises drive the economic globalization process to a very large degree. This paper … lists some facts about their dominant role in all channels of globalization. Therefore, the importance of multinational … enterprises in foreign direct investment and production abroad is examined as well as their contributions to the international …