Capital Taxation, Development, and Globalization: Evidence from a Macro-Historical Database
收藏NBER2022-03-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w29819
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资源简介：
This paper builds and analyzes a new global macro-historical database of effective tax rates on capital and labor in 154 countries. We establish a new stylized fact: while effective capital tax rates fell in developed countries between 1965 and 2018, they rose in developing countries since 1990.
提供机构：
美国国家经济研究局
创建时间：
2022-03-01
