Econ Papers Daily / 期刊论文

全球化、资本税与发展：基于宏观历史数据库的证据

Globalization, Capital Taxation, and Development: Evidence from a Macro-Historical Database

Bachas, Pierre, Fisher-Post, Matthew, Jensen, Anders, Zucman, Gabriel

打开原文页面 DOI：10.1257/app.20240746

来源

American Economic Journal: Applied Economics · 期刊论文

本站首次发现

2026-07-16 13:09

日期信息

卷期日期 2026-10-01 · 来源：文章页面

主题

发展经济学宏观与货币劳动公共与政治经济学

摘要

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. Multiple research designs at the country, sector and firm-level suggest that trade openness contributed to this rise, by increasing the share of output produced in corporations and larger firms, where effective capital taxation is higher. In contrast to a common view, globalization appears in many countries to have supported governments’ ability to tax capital.

中文摘要

本文构建并分析了涵盖154个国家资本与劳动有效税率的新型全球宏观历史数据库。我们揭示了一个新的典型事实：1965年至2018年间，发达国家的有效资本税率呈下降趋势，而发展中国家自1990年以来却呈现上升态势。基于国家、行业和企业层面的多重研究设计表明，贸易开放通过提升公司制企业及大型企业的产出占比（这些企业的有效资本税率更高）推动了这一上升趋势。与普遍认知相反，全球化在许多国家反而增强了政府对资本征税的能力。