11 Mexico, Poland and the Slovak Republic have gross wages that are outliers. These country observations do not
affect the results in this paper.
12 In these results, I have used hourly wage rates to keep my specification as close to Hassett and Mathur’s
specification as possible. However, using annual gross wages in column II provides similar results.
13 The interaction term has been entered as (openness - mean openness) multiplied by the corporate tax rate. Thus,
the coefficients on the corporate tax rate are accurate as displayed in the table.
14 The results presented in Table 5 and Table 6 are almost identical to results with a dependent variable of ln(wages)
- ln(gdp per capita). For example, the coefficient on the marginal corporate tax rate is -.7356 with the ratio as the
dependent variable and -.7136 with ln(wages) as the dependent variable. The coefficient on openness remains
significant and negative; the coefficient on the interaction term remains significant and positive in the regressions
using the marginal corporate tax rate. The coefficient on the average corporate tax rate is -.935 using the ratio as the
dependent variable and -.924 using ln(wages). The interaction term is insignificant.
15 The one exception is Mexico in 1984.
16 For an extensive look at tax avoidance and evasion, see Slemrod and Yitzhaki (2002).
17 Data obtained from the World Tax Database.
18 Total wages were obtained from the Bureau of Economic Analysis.
24
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