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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

Business Taxation and Wages : Evidence from Individual Panel Data

Bauer, Thomas K. - 2012

Empirical evidence on the degree of business-tax shifting to employees via the wage level is highly controversial and rare. It remains open to which extent the tax burden is shifted, whether there are differences for tax increases and decreases, or whether there exists some treatment...

Persistent link: https://www.econbiz.de/10013103485

Corporate and Personal Income Tax Declarations

Goerke, Laszlo - 2021

Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed. The theoretical analysis in this paper shows that a manager's decision...

Persistent link: https://www.econbiz.de/10013317501

Downward Revision of Investment Decisions after Corporate Tax Hikes

Link, Sebastian; Menkhoff, Manuel; Peichl, Andreas; … - 2023

This paper estimates the causal effect of corporate tax hikes on firm investment based on more than 1,400 local tax changes. By observing planned and realized investment volumes in a representative sample of German manufacturing firms, we can study how tax hikes induce firms to revise their...

Persistent link: https://www.econbiz.de/10014351266

COVID-19 Government Responses to Labour Market Disruptions and Economic Impacts : The New Zealand Model

Maani, Sholeh A. - 2022

The Covid-19 pandemic caused major shifts in the operation and fortunes of several industries within New Zealand, including an immediate impact on the workforce. In this setting, the combined epidemiological and economic responses of the government, businesses and the general public played a...

Persistent link: https://www.econbiz.de/10014083981

Estimating Long-Run Incarceration Rates for Australia, Canada, England & Wales, New Zealand and the United States

Leigh, Andrew - 2022

-run imprisonment rate for five English-speaking nations: Australia, Canada, England and Wales, New Zealand and the United States. These …. In the late-nineteenth century, Australia had the highest incarceration rate of these nations. Today, the United States …

Persistent link: https://www.econbiz.de/10014076960

The Distribution of Top Incomes in Five Anglo-Saxon Countries Over the Twentieth Century

Atkinson, Anthony B. - 2010

that have relatively similar backgrounds and tax systems: Australia, Canada, New Zealand, the UK, and the US. The first …

Persistent link: https://www.econbiz.de/10013141780

Emigrant Voyages from the UK to North America and Australasia, 1853-1913

Hatton, Timothy J. - 2023

times for emigrants from the UK traveling to the United States and to Australia. Between 1853-7 and 1909-13 the voyage time … times are explained with a focus on the relative efficiency of sail and steam and (for Australia) the use of the Suez Canal … voyages. Econometric analysis of UK emigration to the US, Canada and Australia supports the view that time costs mattered …

Persistent link: https://www.econbiz.de/10014347084

Tax Progressivity and Top Incomes : Evidence from Tax Reforms

Rubolino, Enrico - 2017

We study the link between tax progressivity and top income shares. Using variation from large-scale Western tax reforms in the 1980s and 1990s and the novel synthetic control method, we find large and lasting boosting impacts on top income shares from the progressivity reductions. Effects are...

Persistent link: https://www.econbiz.de/10012959051

Immigration Policies and Their Impact : The Case of New Zealand and Australia

Winkelmann, Rainer - 2021

The paper provides an analysis of the recent immigration history of New Zealand and Australia. It starts with a …

Persistent link: https://www.econbiz.de/10013321260