Narrow search
Showing 1 - 10 of 1,856
Cover Image
Business Taxation and Wages : Evidence from Individual Panel Data
Bauer, Thomas K. - 2012
results suggest an elasticity of wages with respect to business taxes that ranges between -0.28 to -0.46, once we control for …
Persistent link: https://www.econbiz.de/10013103485
Cover Image
The Direct Incidence of Corporate Income Tax on Wages
Arulampalam, Wiji - 2010
We examine the extent to which taxes on corporate income are directly shifted onto the workforce. We use data on 55,082 companies located in nine European countries over the period 1996-2003. We identify this direct shifting through cross-company variation in tax liabilities, conditional on...
Persistent link: https://www.econbiz.de/10013136304
Cover Image
Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms : Comment
Malgouyres, Clément; Mayer, Thierry; Mazet-Sonilhac, … - 2023
Suárez Serrato and Zidar (2016) identify state corporate tax incidence in a spatial equilibrium model with imperfectly mobile firms. Their identification argument rests on comparative-statics omitting a channel implied by their model: the link between common determinants of a location's...
Persistent link: https://www.econbiz.de/10014256416
Cover Image
Earnings Determination and Taxes : Evidence from a Cohort Based Payroll Tax Reform in Greece
Saez, Emmanuel - 2010
This paper analyzes the response of earnings to payroll tax rates using a cohort-based reform in Greece. All individuals who started working on or after 1993 face permanently a much higher earnings cap for payroll taxes, creating a large and permanent discontinuity in marginal payroll tax rates...
Persistent link: https://www.econbiz.de/10013147857
Cover Image
Unemployment-Insurance Taxes and Labor Demand : Quasi-Experimental Evidence from Administrative Data
Johnston, Andrew C. - 2020
tax schedule. Tax hikes reduce hiring and employment substantially, with no effect on layoffs or wages. The results imply …
Persistent link: https://www.econbiz.de/10012837325
Cover Image
The Finance of Unemployment Compensation and its Consequence for the Labor Market
Guo, Audrey - 2020
For every payment, there is an equal and opposite tax. In the study of unemployment insurance, economists have developed a substantial literature considering the impact of payments on labor supply. In contrast, they have usually left unexamined the influence on labor demand of the unique tax...
Persistent link: https://www.econbiz.de/10012831970
Cover Image
Would Broadening the Ui Tax Base Help Low-Income Workers?
Duggan, Mark; Guo, Audrey; Johnston, Andrew - 2022
The tax base for state unemployment insurance (UI) programs varies significantly in the U.S., from a low of $7,000 annually in California to a high of $52,700 in Washington. Previous research has provided surprisingly little guidance to policy makers regarding the tradeoffs associated with this...
Persistent link: https://www.econbiz.de/10014030835
Cover Image
Wages, Employment and Tenure of Temporarily Subsidized Workers : Does the Industry Matter?
Stephan, Gesine - 2010
short-run wages, but fared significantly better in the longer run. Second, we compare labor market outcomes of subsidized … wages of workers would not have differed significantly, if they had been hired in another industry instead. However, we find … significant differences in short-term wages, employment and tenure outcomes across industries. Finally, from a fiscal point of …
Persistent link: https://www.econbiz.de/10013139947
Cover Image
Wage Flexibility and the Great Recession : The Response of the Irish Labour Market
Doris, Aedin - 2013
There is considerable debate about the role of wage rigidity in explaining unemployment. Despite a large body of empirical work, no consensus has emerged on the extent of wage rigidity. Previous attempts to empirically examine wage rigidity have been hampered by small samples and measurement...
Persistent link: https://www.econbiz.de/10013071751
Cover Image
The Impact of a Minimum Wage Change on the Distribution of Wages and Household Income
Redmond, Paul - 2020
the distribution of hourly wages and household income. Wage inequality, measured by the ratio of wages in the 90th and 10 …. For young workers, aged under 25, the effects were far greater, with a 24 percent reduction in the ratio of wages in the …
Persistent link: https://www.econbiz.de/10012843157