Bauer, Thomas K; Siemers, Lars-Hinrich R. - 2017
Empirical evidence on the degree of business-tax shifting is rare. It remains open to which extent the tax burden is …. 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 …
