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Shifting the Burden of Corporate Taxes: Heterogeneity in Direct Wage Incidence
aus dem Moore, Nils - Rheinisch-Westfälisches Institut für … - 2014
We contribute to the empirical literature on the effective incidence of corporate income taxation. We focus on the so-called direct incidence via the wage bargaining process. Building on the innovative framework of Arulampalam, Devereux and Maffini (2012), we analyze the importance of various...
Persistent link: https://www.econbiz.de/10011186377
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Do Wages Rise when Corporate Taxes Fall? - Evidence from Germany’s Tax Reform 2000
aus dem Moore, Nils; Schmidt, Christoph M.; Kasten, Tanja - Rheinisch-Westfälisches Institut für … - 2014
Business Tax Reform of the year 2000 (GBTR 2000) as a natural experiment. Its effect on wages in the manufacturing sector is …
Persistent link: https://www.econbiz.de/10011186381
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Corporate Taxation and Investment: Evidence from the Belgian ACE Reform
aus dem Moore, Nils - Rheinisch-Westfälisches Institut für … - 2014
introduction of the so-called ACE corporate tax reform in Belgium that came into effect in January 2006 to evaluate this … relationship in a quasiexperimental setting based on firm-level accounting data. To identify the causal effect of the reform on … percent in response to the ACE reform. We substantiate the robustness of our results by means of triple differences …
Persistent link: https://www.econbiz.de/10011186382
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Taxes and Corporate Financing Decisions – Evidence from the Belgian ACE Reform
aus dem Moore, Nils - Rheinisch-Westfälisches Institut für … - 2014
-econometric evaluation of the so-called ACE corporate tax reform in Belgium based on firm-level accounting data. We interpret the tax reform … comparison group. Our results document that the ACE reform led to a systematic pattern of heterogeneous effects on the capital … of quantile treatment effects further reveals that reform effects get monotonically larger across the distribution of …
Persistent link: https://www.econbiz.de/10011186383