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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-called direct incidence via the wage bargaining process. Building on the innovative framework of Arulampalam, Devereux and Maffini (2012), we analyze the importance of various...

Persistent link: https://www.econbiz.de/10010487063

The distributive effects of VAT in the United Kingdom, Ireland, Belgium and Germany

Adams, D. W. - In: The Three banks review (1980), pp. 21-37

Persistent link: https://www.econbiz.de/10001814426

Do Consumers Pay the Corporate Tax?

Jacob, Martin - 2020

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...

Persistent link: https://www.econbiz.de/10012847365

VAT Cuts as Emergency Policy Intervention : Evidence from the UK Case

Piga, Claudio A.; Onnis, Luisanna; Conti, Maurizio; … - 2022

In July 2020, the UK government reduced the VAT rate on hospitality services from 20% to 5%, as response to the COVID-19 pandemic. We compile a novel dataset of detailed hotel room characteristics around this policy action in order to estimate how much the tax cut was passed on to consumers via...

Persistent link: https://www.econbiz.de/10014242895

Lost in Translation : What Do Engel Curves Tell Us About the Cost of Living?

Almås, Ingvild - 2018

The Hamilton method for estimating CPI bias is simple, intuitive, and has been widely adopted. We show that the method confiates CPI bias with variation in cost-of-living across income levels. Assuming a single price index across the income distribution is inconsistent with the downward sloping...

Persistent link: https://www.econbiz.de/10012922658

Estimating the Elasticity of Consumer Prices to the Exchange Rate : An Accounting Approach

Camatte, Hadrien; Daudin, Guillaume; Faubert, Violaine; … - 2021

We analyse the elasticity of the household consumption expenditure (HCE) deflator to the exchange rate, using world input-output tables (WIOT) from 1995 to 2019. In line with the existing literature, we find a modest output-weighted elasticity of around 0.1. This elasticity is stable over time...

Persistent link: https://www.econbiz.de/10013323979

Costly, but (relatively) ineffective? : an assessment of Germany's temporary VAT rate reduction during the Covid-19 pandemic

Baudisch, Victoria; Neuenkirch, Matthias - 2023

We evaluate Germany's temporary value-added tax (VAT) rate reduction as a tool to stimulate consumer spending during … the Covid-19 pandemic using a comparative case study approach. We construct a credible counterfactual for Germany in a two … similar to Germany regarding important post-treatment characteristics. Second, we apply a reweighting scheme on the pre …

Persistent link: https://www.econbiz.de/10014259264

Costly, but (relatively) ineffective? : an assessment of Germany's temporary VAT rate reduction during the Covid-19 pandemic

Baudisch, Victoria; Neuenkirch, Matthias - 2023

Persistent link: https://www.econbiz.de/10014275958

Fast Micro and Slow Macro : Can Aggregation Explain the Persistence of Inflation?

Mojon, Benoit - 2007

An aggregation exercise is proposed that aims at investigating whether the fast average adjustment of the disaggregate inflation series of the euro area CPI translates into the slow adjustment of euro area aggregate inflation. We first estimate a dynamic factor model for 404 inflation...

Persistent link: https://www.econbiz.de/10012777732

Fast Micro and Slow Macro : Can Aggregation Explain the Persistence of Inflation?

Altissimo, Filippo - 2007

Persistent link: https://www.econbiz.de/10012730624

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