Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - Saïd Business School, Oxford University - 2012
In this paper we provide empirical evidence on the wage incidence of the German business tax, which is set at the municipal level. For our analysis, we use a very rich administrative linked employer-employee panel, covering 11 years, and link it to data on the business tax rates of about 11,500...
