Arbeitspapier
Do Higher Corporate Taxes Reduce Wages?
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities. Administrative linked employer-employee data allows estimating heterogeneous worker and firm effects. We set up a general theoretical framework showing that corporate taxes can have a negative effect on wages in various labor market models. Using an event study design, we test the predictions of the theory. Our results indicate that workers bear about 40% of the total tax burden. Empirically, we confirm the importance of both labor market institutions and profit shifting possibilities for the incidence of corporate taxes on wages.
- Sprache
-
Englisch
- Erschienen in
-
Series: IZA Discussion Papers ; No. 9606
- Klassifikation
-
Wirtschaft
- Thema
-
business tax
wage incidence
administrative data
local taxation
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Fuest, Clemens
Peichl, Andreas
Siegloch, Sebastian
- Ereignis
-
Veröffentlichung
- (wer)
-
Institute for the Study of Labor (IZA)
- (wo)
-
Bonn
- (wann)
-
2015
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Fuest, Clemens
- Peichl, Andreas
- Siegloch, Sebastian
- Institute for the Study of Labor (IZA)
Entstanden
- 2015
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