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 …

taxes on bank wages. As the corporate tax may be borne by labor, a natural question to ask is whether the economic incidence … regulatory incidence by estimating the degree to which banking regulations and company taxes on banks influence wages in the … banking sector. We use individual data on wages combined with data from US states on the states' tax rates and timing of …

business growth, without crowding out male employment. By contrast, the tax cut does not raise net wages, suggesting that tax …

manufacturing. Earnings losses are larger for individuals with low initial wages, low initial tenure, and low attachment to the …

provide an empirical application, where DCFs are applied to estimate the incidence of payroll tax on wages paid to employees … the incidence of the tax is shifted onto workers through incidental payments, rather than contracted wages. Heterogeneity …

. Our evidence suggests that employers capture about 6-14 percent of the transfers through lower wages when they mediate the …