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Corporate tax incidence in India
Agarwal, Samiksha; Chakraborty, Lekha - 2017
corporate tax borne by capital and labor and the efficiency effects of corporate income tax. The data for the study is compiled … period 2000-15. Our empirical estimates suggest that in India capital bears more of the burden of corporate taxes than labor …. Though it is contrary to the Harberger (1962) hypothesis that the burden of corporate tax is shifted to labor rather than …
Persistent link: https://www.econbiz.de/10011737622
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Who Bears the Corporate Tax Incidence? Empirical Evidence from India
Agarwal, Samiksha - 2018
estimates, we tried to analyze both the relative burden of corporate tax borne by capital and labor and the efficiency effects … capital bears more of the burden of corporate taxes than labor. However, the results vary with different proxies of capital … labor rather than capital, it confirms the existing empirical results in the context of India …
Persistent link: https://www.econbiz.de/10012922116
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Corporate Tax Incidence in India
Agarwal, Samiksha - 2018
corporate tax borne by capital and labor and the efficiency effects of corporate income tax. The data for the study is compiled … period 2000-15. Our empirical estimates suggest that in India capital bears more of the burden of corporate taxes than labor …. Though it is contrary to the Harberger (1962) hypothesis that the burden of corporate tax is shifted to labor rather than …
Persistent link: https://www.econbiz.de/10012930462
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Sharing the burden? : empirical evidence on corporate tax incidence ; conference paper
Dwenger, Nadja; Rattenhuber, Pia; Steiner, Viktor - 2013
This study empirically investigates the direct incidence of the corporate income tax through wage bargaining, using an industry-region level panel data set on all corporations in Germany over the period 1998 to 2006. Our measure of direct incidence for the first time accounts for employment...
Persistent link: https://www.econbiz.de/10010337203
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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 wages rise when corporate taxes fall? : evidence from Germany's tax reform 2000
Moore, Nils aus dem; Kasten, Tanja; Schmidt, Christoph M. - 2014
We contribute to the empirical literature on the effective incidence of corporate income taxation by using the German Business Tax Reform of the year 2000 (GBTR 2000) as a natural experiment. Its effect on wages in the manufacturing sector is identified by means of a difference-in-differences...
Persistent link: https://www.econbiz.de/10010487690
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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
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Does capital bear the burden of local corporate taxes? : evidence from Germany
Ardalan, Aria; Kessing, Sebastian; Qari, Salmai; … - 2023
Exploiting the German 2008 tax reform we employ an event study design to assess the effects of local corporate taxes on stock prices. We match firms to the local tax rates at their respective headquarters and analyze the differential stock market responses to the reform decision. We find that...
Persistent link: https://www.econbiz.de/10014249979
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Corporate taxes, tax incidence, and pretax returns : causes and measurement
Guenther, David A.; Sansing, Richard C. - 2021
We develop a model to investigate the relations among (1) corporate tax incidence, (2) tax capitalization, and (3) implicit corporate tax in a competitive equilibrium. The economic pretax return is independent of whether the incidence of the corporate tax is shifted from shareholders to...
Persistent link: https://www.econbiz.de/10012501443