Arulampalam, Wiji; Devereux, Michael P.; Maffini, Giorgia - 2010
-company variation in tax liabilities, conditional on value added per employee. Our central estimate is that the long run elasticity of … the wage bill with respect to taxation is -0.093. Evaluated at the mean, this implies that an exogenous rise of $1 in tax … tax ; wage bargaining ; effective incidence …