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Introduction: economic analysis of tax expenditures
Poterba, James M. - In: National tax journal 64 (2011) 2, pp. 451-458
Persistent link: https://www.econbiz.de/10009558025
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Corporate tax incidence in India
Agarwal, Samiksha; Chakraborty, Lekha - 2017
The paper attempts to measure the incidence of corporate income tax in India under a general equilibrium setting. Using … from corporate firms listed on the Bombay Stock Exchange (BSE) and the National Stock Exchange of India (NSE) for the … period 2000-15. Our empirical estimates suggest that in India capital bears more of the burden of corporate taxes than labor …
Persistent link: https://www.econbiz.de/10011737622
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Who Bears the Corporate Tax Incidence? Empirical Evidence from India
Agarwal, Samiksha - 2018
Against the backdrop of corporate tax policy changes in India, the paper attempts to measure the incidence of corporate … income tax in India under a general equilibrium setting. Using seemingly unrelated regression coefficients and dynamic panel …) and the National Stock Exchange of India (NSE) for the period 2000–15. Our empirical estimates suggest that in India …
Persistent link: https://www.econbiz.de/10012922116
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Corporate Tax Incidence in India
Agarwal, Samiksha - 2018
The paper attempts to measure the incidence of corporate income tax in India under a general equilibrium setting. Using … from corporate firms listed on the Bombay Stock Exchange (BSE) and the National Stock Exchange of India (NSE) for the … period 2000-15. Our empirical estimates suggest that in India capital bears more of the burden of corporate taxes than labor …
Persistent link: https://www.econbiz.de/10012930462
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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
The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors in a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector approach allows us comparing the incentives provided...
Persistent link: https://www.econbiz.de/10010418228
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Real firms in tax systems
Slemrod, Joel; Boning, William C. - In: FinanzArchiv : European journal of public finance 74 (2018) 1, pp. 131-143
Persistent link: https://www.econbiz.de/10011955471
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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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Do corporate taxes affect executive compensation?
Bornemann, Tobias; Jacob, Martin; Sailer, Mariana - 2021
The limitation of executive compensation has been a matter of public and policy debate for at least 20 years. We examine a first-time regulatory action where the deductibility of the total value of executive compensation is limited and unavoidable. We find that, rather than reduce remuneration,...
Persistent link: https://www.econbiz.de/10012302108
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Business taxation and wages : redistribution and asymmetric effects
Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars - 2017 - This version: July 2017
Empirical evidence on the degree of business-tax shifting is rare. It remains open to which extent the tax burden is shifted, whether there are differences for tax increases and decreases, or whether there exists some treatment heterogeneity. Using a large administrative panel data set, we...
Persistent link: https://www.econbiz.de/10011699190
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Business taxation and wages : redistribution and asymmetric effects
Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars - 2017 - This version: July 2017
Empirical evidence on the degree of business-tax shifting is rare. It remains open to which extent the tax burden is shifted, whether there are differences for tax increases and decreases, or whether there exists some treatment heterogeneity. Using a large administrative panel data set, we...
Persistent link: https://www.econbiz.de/10011736166