Carbonnier, Clément; Malgouyres, Clément; Py, Loriane; … - 2022
Do workers gain from lower business taxes, and why? We estimate how a large corporate income tax credit in France is … passed on to wages and explore the firm- and employee-level underlying mechanisms. The amount of tax credit firms get depends … wage incidence of the tax credit operated collectively through rent-sharing and benefited workers most costly to replace …