Empirical evidence on the degree of business-tax shifting is rare. It remains open to which extent the tax burden is … shifted, whether there are differences for tax increases and decreases, or whether there exists some treatment heterogeneity … incidence effect of tax reliefs is significantly higher than that of tax increases. Therefore, reducing business taxes might …

Empirical evidence on the degree of business-tax shifting is rare. It remains open to which extent the tax burden is … shifted, whether there are differences for tax increases and decreases, or whether there exists some treatment heterogeneity … incidence effect of tax reliefs is significantly higher than that of tax increases. Therefore, reducing business taxes might …

The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and …-country/cross-sector approach allows us comparing the incentives provided by the tax systems and gauging the effects of tax changes taking … explicitly into account the possible substitution between factors as well as their tax incidence. Our results suggest that the …

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 firms which are located in high tax jurisdictions and therefore face a …

The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and …-country/cross-sector approach allows us comparing the incentives provided by the tax systems and gauging the effects of tax changes taking … explicitly into account the possible substitution between factors as well as their tax incidence. Our results suggest that the …