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Do higher corporate taxes reduce wages? : micro evidence from Germany

Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2013 - First version: July 2011, This version: May 3, 2013

Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages … find a negative effect of corporate taxation on wages: a 1 euro increase in tax liabilities yields a 77 cent decrease in …

Persistent link: https://www.econbiz.de/10009743763

The pass-through of temporary VAT rate cuts : evidence from German supermarket retail

Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2021 - First draft: November 2020, this version: June 2021

identify the causal price effects, we compare the development of prices in Germany to those in Austria. Our findings indicate …

Persistent link: https://www.econbiz.de/10012547036

Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data

Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021

annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not … covered by the CbC data yields an overall estimate for profits shifted out of Germany to tax havens of EUR 19.1 billion per … year, corresponding to 4.3% of the profits reported by these firms in Germany. This implies a tax revenue loss due to …

Persistent link: https://www.econbiz.de/10012417748

Quality versus quantity : the composition effect of corporate taxation on foreign direct investment

Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2007

Persistent link: https://www.econbiz.de/10003620166

Nice guys finish last : are people with higher tax morale taxed more heavily?

Doerrenberg, Philipp; Duncan, Denvil; Fuest, Clemens; … - 2012

This paper provides evidence of efficient taxation of groups with heterogeneous levels of "tax morale". We set up an optimal income tax model where high tax morale implies a high subjective cost of evading taxes. The model predicts that "nice guys finish last": groups with higher tax morale will...

Persistent link: https://www.econbiz.de/10009570576

An unemployment insurance scheme for the euro area? : a comparison of different alternatives using micro data

Dolls, Mathias; Fuest, Clemens; Neumann, Dirk; Peichl, … - 2015

We analyze different options for the design of a common unemployment insurance system for the euro area (EA). We assess their effectiveness to act as an insurance device in the presence of asymmetric macroeconomic shocks. Running counterfactual simulations based on micro data for the period...

Persistent link: https://www.econbiz.de/10011375679

Trade openness and income inequality : new empirical evidence

Dorn, Florian; Fuest, Clemens; Potrafke, Niklas - 2021

We examine how trade openness influences income inequality within countries. The sample includes 139 countries over the period 1970-2014. We employ predicted openness as instrument to deal with the endogeneity of trade openness. The effect of trade openness on income inequality differs across...

Persistent link: https://www.econbiz.de/10012599018

Globalization and income inequality revisited

Dorn, Florian; Fuest, Clemens; Potrafke, Niklas - 2018

This paper re-examines the link between globalization and income inequality. We use data for 140 countries over the period 1970-2014 and employ an IV approach to deal with the endogeneity of globalization measures. We find that the link between globalization and income inequality differs across...

Persistent link: https://www.econbiz.de/10011789164

The role of the corporate income tax as an automatic stabilizer

Büttner, Thiess; Fuest, Clemens - 2009

This paper analyses the effectiveness of the corporate income tax as an automatic stabilizer. It employs a unique firm-level dataset of German manufacturers combining financial statements with firm-specific information about credit market restrictions. The results show that approximately 20 per...

Persistent link: https://www.econbiz.de/10003887453

Does Germany collect revenue from taxing capital income?

Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2005

losses. This paper investigates the revenue effects of a consumption tax reform in Germany. Our results suggest that the …

Persistent link: https://www.econbiz.de/10003110496