In this paper we provide empirical evidence on the wage incidence of the German business tax, which is set at the … link it to data on the business tax rates of about 11,100 German municipalities. On average 8\% of the municipalities … incidence on wages. While the unique German setting allows us to gauge general equilibrium wage effects, the detailed …

. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of …

investment. The study combines unique data on investment plans and their realizations of firms in the German industrial sector … and data on more than 1,400 local tax changes in the specific system of business taxation in Germany. We show that firms … Germany. Strong dependencies of municipalities on local business tax revenues should be avoided, as they can be very harmful …

changes. By observing planned and realized investment volumes in a representative sample of German manufacturing firms, we can …

changes. By observing planned and realized investment volumes in a representative sample of German manufacturing firms, we can …

changes. By observing planned and realized investment volumes in a representative sample of German manufacturing firms, we can …

changes. By observing planned and realized investment volumes in a representative sample of German manufacturing firms, we can …

This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities …

This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities …