In this paper we provide empirical evidence on the wage incidence of the German business tax, which is set at the municipal level. For our analysis, we use a very rich administrative linked employer-employee panel, covering 11 years, and link it to data on the business tax rates of about 11,500...

In the context of a still high unemployment rate, the recurring debate around the Social security deficits calls for an enlargement of the way growing needs could be financed. A solution that has recently been contemplated would lie in the introduction of a new contribution on the value-added...

In a second-best optimal growth setup with only factor taxes as available instruments, is it optimal to fully replace capital by labor income taxation? The answer is generally positive based on Chamley, Judd, Lucas, and many follow-up studies. In the present paper, we revisit this important tax...

The circular interplay between demography-employment-productivity-PayGo is investigated for Italy and Italian geographical repartitions. Looking forward to the mid-long run, the paper offers simulations of the burden each effective worker and each active citizen will have to bear to finance via...

The main proposals for the reform of payroll-based employers' social security contributions have been the (partial) replacement of the contribution by increased sales tax and the so called SII-contribution, in which the base would consist of the wage bill and the operating margin of the firm. In...

The purpose of this paper is to estimate wage effects of occupational pensions, exploiting the introduction of mandatory occupational pensions in Norway as a source of exogenous variation in pension coverage. Various difference-in-differences models are estimated on a large sample of Norwegian...

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...

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...