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 … incidence effect of tax reliefs is significantly higher than that of tax increases. Therefore, reducing business taxes might …

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 … incidence effect of tax reliefs is significantly higher than that of tax increases. Therefore, reducing business taxes might …

We study the impact of a large payroll tax cut for older workers in Hungary. Motivated by the predictions of a standard … important heterogeneity in the incidence of payroll tax cuts across firms and highlight that payroll taxes have a significant …

We study the impact of a large payroll tax cut for older workers in Hungary. Motivated by the predictions of a standard … important heterogeneity in the incidence of payroll tax cuts across firms and highlight that payroll taxes have a significant …