Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2013
. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of … find a negative effect of corporate taxation on wages: a 1 euro increase in tax liabilities yields a 77 cent decrease in …-skilled workers, who arguably extract higher rents in collective agreements, bear a larger share of the corporate tax burden. …