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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...
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forms of work-related training received by men and women over the period 1998-2000, and to estimate their impact on wages … estimate the impact of training - controlling for its financing method - on wages levels and wages growth. We find that … employer-financed training increases wages both in the current and future firms, with some evidence that the impact in future …
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