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Labor market institutions and the incidence of payroll taxation
Kim, Jinyoung; Kim, Seonghoon; Koh, Kanghyock - 2021
Despite unambiguous predictions of the canonical model of a competitive labor market, empirical studies on the labor market effects of payroll taxation provide conflicting evidence. Our meta-analysis shows that varying degrees of labor market competitiveness across places and time could be one...
Persistent link: https://www.econbiz.de/10012517601
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Energy prices, pass-through, and incidence in U.S. manufacturing
Ganapati, Sharat; Shapiro, Joseph S.; Walker, Reed - 2016
incidence of changes in input prices across industries, with consumers bearing a smaller share of the burden than standards …
Persistent link: https://www.econbiz.de/10011476284
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Who truly bears (bank) taxes? : evidence from only shifting statutory incidence
Jiménez, Gabriel; Martinez-Miera, David; Peydró, … - 2020
We show strong overall and heterogeneous economic incidence effects, as well as distortionary effects, of only shifting … statutory incidence (i.e., the agent on which taxes are levied), without any tax rate change. For identification, we exploit a …
Persistent link: https://www.econbiz.de/10012668346
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Who bears the burden of social security contributions in Germany? : evidence from 35 years of administrative data
Müller, Kai-Uwe; Neumann, Michael - 2016
reforms. Applying the approach to administrative data for West Germany facilitates a comprehensive incidence analysis between …
Persistent link: https://www.econbiz.de/10011571388
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The incidence of CO2 emissions pricing under alternative international market responses : a computable general equilibrium analysis for Germany
Böhringer, Christoph; Rutherford, Thomas F.; Schneider, Jan - 2021
highlight the role of international market responses for the incidence across heterogeneous households. We consider three …
Persistent link: https://www.econbiz.de/10012520859
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Earnings responses to social security contributions
Neumann, Michael - 2015
earnings cap of health and long-term care insurance as a natural experiment. In order to analyse economic incidence a …
Persistent link: https://www.econbiz.de/10011280002
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Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries
Barrios Cobos, Salvador; Nicodème, Gae͏̈tan J. A.; … - 2014 - This version: October 2014
explicitly into account the possible substitution between factors as well as their tax incidence. Our results suggest that the … consumption and/or capital investors. These results are robust to alternative hypotheses regarding the tax incidence parameters …
Persistent link: https://www.econbiz.de/10010418228
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Heterogeneity in Income Tax Incidence : Are the Wages of Dangerous Jobs More Responsive to Tax Changes than the Wages of Safe Jobs?
Powell, David - 2010
for on-the-job risk increase, implying the existence of heterogeneity in the incidence of income taxes. Empirically, I …
Persistent link: https://www.econbiz.de/10013135246
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Effective Corporate Taxation, Tax Incidence and Tax Reforms : Evidence from OECD Countries
Barrios, Salvador - 2014
explicitly into account the possible substitution between factors as well as their tax incidence. Our results suggest that the … consumption and/or capital investors. These results are robust to alternative hypotheses regarding the tax incidence parameters …
Persistent link: https://www.econbiz.de/10013044657
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Heterogeneity in Income Tax Incidence : Are the Wages of Dangerous Jobs More Responsive to Tax Changes than the Wages of Safe Jobs?
Powell, David - 2011
This paper recognizes that compensating differentials are a function of the income tax rate, using this observation to introduce a methodology for estimating compensating differentials with a specific application to the value of a statistical life (VSL). When taxes change, the pre-tax wages of...
Persistent link: https://www.econbiz.de/10014202067