Empirical studies on minimum wages are primarily concerned with employment while their effects on income inequality …

This study empirically investigates the direct incidence of the corporate income tax through wage bargaining, using an … incidence for the first time accounts for employment effects which result from tax induced wage changes. Workers share in … reductions of the CIT burden; yet, direct incidence is small and confined to 0.19 0.29. Thus, the net effect of wage bargaining …