Dedola, Luca; Osbat, Chiara; Reinelt, Timo - 2022
We estimate the response of product-level retail prices to changes in the corporate tax rates paid by wholesale … municipalities set the local business tax once a year, to provide estimates of tax pass-through into the retail prices of more than … between 2013 and 2017, we find that a one percentage point tax increase results in a 0.4% increase in the retail prices of …