Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars - 2017 - This version: July 2017
wage inequality significantly. Workers in a weak labour-market position bear the highest part of business taxation. The …. Using a large administrative panel data set, we exploit the regional variation of the German business-income taxation and … find that 65% to at most 93% is shifted to labour through real wage adjustments. We find that business taxation increases …