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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
Business Tax Reform of the year 2000 (GBTR 2000) as a natural experiment. Its effect on wages in the manufacturing sector is …
Persistent link: https://www.econbiz.de/10010487690
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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
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Shifting the Burden of Corporate Taxes – Heterogeneity in Direct Wage Incidence
aus dem Moore, Nils - 2015
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/10013026178
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Business Taxation and Wages – Evidence from Individual Panel Data
Bauer, Thomas K. - 2012
results suggest an elasticity of wages with respect to business taxes that ranges between –0.28 to –0.46, once we control for …
Persistent link: https://www.econbiz.de/10013102759
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Business Taxation and Wages : Evidence from Individual Panel Data
Bauer, Thomas K. - 2012
results suggest an elasticity of wages with respect to business taxes that ranges between -0.28 to -0.46, once we control for …
Persistent link: https://www.econbiz.de/10013103485
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Do Wages Rise When Corporate Taxes Fall?
aus dem Moore, Nils - 2015
Business Tax Reform of the year 2000 (GBTR 2000) as a natural experiment. Its effect on wages in the manufacturing sector is …
Persistent link: https://www.econbiz.de/10013026176
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Wage incidence of local corporate taxation : micro evidence from Germany ; conference paper
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2013 - Work in progress. This version: February 28, 2013
incidence on wages. While the unique German setting allows us to gauge general equilibrium wage effects, the detailed … equilibrium effect on wages is negligible in the context of our study due to the high regional labor mobility. …
Persistent link: https://www.econbiz.de/10010339957
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Regional payroll tax cuts and individual wages : heterogeneous effects across education groups
Stokke, Hildegunn Ekroll - 2016
applies matched employer-employee register data on individual wages for all private sector workers in Norway. Exploiting a …
Persistent link: https://www.econbiz.de/10012490702
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Earnings responses to social security contributions
Neumann, Michael - 2015
This paper exploits discontinuities induced by earnings caps for social security contributions (SSC) in Germany to analyse the effect of SSC on gross labour earnings. Empirical evidence is based on two complementary approaches utilising two administrative data sets. First, employment responses...
Persistent link: https://www.econbiz.de/10011280002
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Income taxes, gross hourly wages, and the anatomy of behavioral responses : evidence from a Danish tax reform
Sumiya, Kazuhiko; Bagger, Jesper - 2022
This paper provides quasi-experimental evidence on the effects of income taxes on gross hourly wages by utilizing … effects across income levels. For low-income workers, taxes have negative and dynamic effects on wages. Their elasticity of … wages (with respect to net-of-marginal-tax rates) is close to one. For higher-income workers, the effects are small and …
Persistent link: https://www.econbiz.de/10013346990