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Using a natural experiment to estimate the effects of the unemployment insurance payroll tax on wages, employment, claims, and denials
Anderson, Patricia M.; Meyer, Bruce D. - 1998
Persistent link: https://www.econbiz.de/10000683232
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Why are the wages of job changers so procyclical?
Barlevy, Gadi - In: Journal of labor economics 19 (2001) 4, pp. 837-878
Persistent link: https://www.econbiz.de/10001631536
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Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2015
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the...
Persistent link: https://www.econbiz.de/10011392137
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Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2015
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the...
Persistent link: https://www.econbiz.de/10011401184
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Do higher corporate taxes reduce wages?
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2015
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities … framework showing that corporate taxes can have a negative effect on wages in various labor market models. Using an event study … corporate taxes on wages. …
Persistent link: https://www.econbiz.de/10011428676
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Production versus revenue efficiency with limited tax capacity : theory and evidence from Pakistan
Best, Michael; Brockmeyer, Anne; Kleven, Henrik Jacobsen; … - In: Journal of political economy 123 (2015) 6, pp. 1311-1355
Persistent link: https://www.econbiz.de/10011429912
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Do higher corporate taxes reduce wages? : micro evidence from Germany
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2013 - This version: May 3, 2013
Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages … find a negative effect of corporate taxation on wages: a 1 euro increase in tax liabilities yields a 77 cent decrease in …
Persistent link: https://www.econbiz.de/10009762793
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The effect of payroll taxes on employment and wages under high labor informality
Antón Sarabia, Arturo - In: IZA journal of labor & development 3 (2014), pp. 1-23
This paper evaluates the effects of a fall in payroll taxes on employment and wages in the presence of high labor …
Persistent link: https://www.econbiz.de/10010466461
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Do higher corporate taxes reduce wages? : micro evidence from Germany ; this paper is a completely revised version of ZEW Discussion Paper No. 13-039
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2015 - First version: July 2011.
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities … framework showing that corporate taxes can have a negative effect on wages in various labor market models. Using an event study … corporate taxes on wages. …
Persistent link: https://www.econbiz.de/10011409928
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Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany
Fuest, Clemens - 2013
Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages … find a negative effect of corporate taxation on wages: a 1 euro increase in tax liabilities yields a 77 cent decrease in …
Persistent link: https://www.econbiz.de/10013081822