Showing 1 - 3 of 3
, Kapitalertragsteuer und Körperschaftsteuer in Deutschland. In steuerpolitischen Debatten wird in regelmäßigen Abständen seine Abschaffung …
Persistent link: https://www.econbiz.de/10010529975
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/10009762793
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/10011409928