We examine whether consumers bear corporate taxes through higher prices. Using data on the gas prices of German gas stations and local variation in business tax rates, we find that higher business taxes increase consumer prices, indicating corporate taxes fall partly on consumers. Prices...

We analyse corporate tax avoidance in a stylized experimental Bertrand setting withhomogenous products and symmetric firms and consumers. More specifically, we investigate how market size and information disclosure of firms’ tax avoidance behaviour could reduce corporate tax avoidance. We find...