Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars-H. - Volkswirtschaft Abteilung, Fachbereich … - 2012
Empirical evidence on the degree of business-tax shifting to employees via the wage level is highly controversial and … panel data set, we exploit the regional variation of the German business income taxation to address these issues. Our … results suggest an elasticity of wages with respect to business taxes that ranges between 0.28 to 0.46, once we control for …