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Tax Losses
Snyder, Lester B. - 2007
It comes as no surprise to any observant person in this country that there is a wide disparity in our federal income tax treatment of persons who have differing incomes and financial resources. But while much has been written on tax law complexity and inefficiency, little or nothing has been...
Persistent link: https://www.econbiz.de/10014223715
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Sharing the burden? : empirical evidence on corporate tax incidence ; conference paper
Dwenger, Nadja; Rattenhuber, Pia; Steiner, Viktor - 2013
This study empirically investigates the direct incidence of the corporate income tax through wage bargaining, using an industry-region level panel data set on all corporations in Germany over the period 1998 to 2006. Our measure of direct incidence for the first time accounts for employment...
Persistent link: https://www.econbiz.de/10010337203
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Shifting the burden of corporate taxes : heterogeneity in direct wage incidence
Moore, Nils aus dem - 2014
We contribute to the empirical literature on the effective incidence of corporate income taxation. We focus on the so …
Persistent link: https://www.econbiz.de/10010487063
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Do wages rise when corporate taxes fall? : evidence from Germany's tax reform 2000
Moore, Nils aus dem; Kasten, Tanja; Schmidt, Christoph M. - 2014
We contribute to the empirical literature on the effective incidence of corporate income taxation by using the German …
Persistent link: https://www.econbiz.de/10010487690
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Business taxation and wages : redistribution and asymmetric effects
Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars - 2017 - This version: July 2017
. Using a large administrative panel data set, we exploit the regional variation of the German business-income taxation and … find that 65% to at most 93% is shifted to labour through real wage adjustments. We find that business taxation increases … wage inequality significantly. Workers in a weak labour-market position bear the highest part of business taxation. The …
Persistent link: https://www.econbiz.de/10011699190
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Business taxation and wages : redistribution and asymmetric effects
Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars - 2017 - This version: July 2017
. Using a large administrative panel data set, we exploit the regional variation of the German business-income taxation and … find that 65% to at most 93% is shifted to labour through real wage adjustments. We find that business taxation increases … wage inequality significantly. Workers in a weak labour-market position bear the highest part of business taxation. The …
Persistent link: https://www.econbiz.de/10011736166
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Corporate tax incidence in India
Agarwal, Samiksha; Chakraborty, Lekha - 2017
The paper attempts to measure the incidence of corporate income tax in India under a general equilibrium setting. Using seemingly uncorrelated regression coefficients and dynamic panel estimates, we tried to analyze both the relative burden of corporate tax borne by capital and labor and the...
Persistent link: https://www.econbiz.de/10011737622
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Does capital bear the burden of local corporate taxes? : evidence from Germany
Ardalan, Aria; Kessing, Sebastian; Qari, Salmai; … - 2023
Exploiting the German 2008 tax reform we employ an event study design to assess the effects of local corporate taxes on stock prices. We match firms to the local tax rates at their respective headquarters and analyze the differential stock market responses to the reform decision. We find that...
Persistent link: https://www.econbiz.de/10014249979
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Business taxation and wages : evidence from individual panel data
Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars - 2012
panel data set, we exploit the regional variation of the German business income taxation to address these issues. Our … evidence for an asymmetric tax incidence. -- Tax incidence ; profit taxation ; wages ; asymmetric effects …
Persistent link: https://www.econbiz.de/10009580109
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Business taxation and wages : evidence from individual panel data
Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars - 2012
panel data set, we exploit the regional variation of the German business income taxation to address these issues. Our … evidence for an asymmetric tax incidence. -- tax incidence ; profit taxation ; wages ; asymmetric effects …
Persistent link: https://www.econbiz.de/10009558949