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Do Higher Corporate Taxes Reduce Wages?
Fuest, Clemens - 2016
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities. Administrative linked employer-employee data allows estimating heterogeneous worker and firm effects. We set up a general theoretical framework showing that corporate taxes can have a...
Persistent link: https://www.econbiz.de/10013001867
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Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany
Fuest, Clemens - 2013
Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which change each year, linked to administrative matched...
Persistent link: https://www.econbiz.de/10013081822
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Employment Effects of Payroll Tax Subsidies
Collischon, Matthias - 2020
This paper exploits several reforms of wage subsidies in the framework of the German Minijob program to investigate substitution and complementarity relationships between subsidized and non-subsidized labor demand. We apply an instrumental variables approach and use administrative data on German...
Persistent link: https://www.econbiz.de/10012839053
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The Contribution of Payroll Taxation to Wage Inequality in France
Bozio, Antoine - 2020
Over the 1967-2015 period, net wage inequality has decreased in France by 25%, in contrast to the significant increase experienced by most developed countries. Less well known is the fact that labor cost inequality has actually increased by 8% over the same period. We show that, (a) standard...
Persistent link: https://www.econbiz.de/10012831966
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Estimating the Impacts of Payroll Taxes : Evidence from Canadian Employer-Employee Tax Data
Deslauriers, Jonathan - 2018
In this paper, we use linked employer-employee administrative tax data from Canada to estimate the impact of payroll taxes on a variety of firms and workers outcomes. At the firm level, we use geographic and time variations in tax rates to identify the effect of payroll taxes on wage growth at...
Persistent link: https://www.econbiz.de/10012915715
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Payroll Taxes, Social Insurance and Business Cycles
Burda, Michael C. - 2010
Payroll taxes represent a major distortionary influence of governments on labor markets. This paper examines the role of payroll taxation and the social safety net for cyclical fluctuations in a nonmonetary economy with labor market frictions and unemployment insurance, when the latter is only...
Persistent link: https://www.econbiz.de/10013138733
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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
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Equilibrium Effects of Payroll Tax Reductions and Optimal Policy Design
Breda, Thomas; Haywood, Luke; Wang, Haomin - 2022
Recent empirical literature documents that targeted tax reductions or minimum wages can have unintended reallocation and spillover effects on workers not directly targeted by these policies. We quantify these effects using an equilibrium search-and-matching model estimated on French data before...
Persistent link: https://www.econbiz.de/10014237688
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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
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The Worth of Cities in Germany
Gehr, Katja; Pflüger, Michael - 2023
and households and the aggregate economy of Germany. We adopt alternative micro-foundations for agglomeration economies … Germany's labor markets, housing rents, and household travel-to-work data, to estimate the population elasticities of urban … benefits and costs. We are the first to establish elasticities for urban costs for Germany, an estimated elasticity of …
Persistent link: https://www.econbiz.de/10014350676