Despite the growing literature on the effectiveness of research and development (R&D) tax incentives, little is known about the differing design aspects of the underlying tax policies. In this paper, I apply meta-regression analysis (MRA) to separate the distinct provisions through which various...

We apply meta-regression analysis to quantitatively review the growing empirical tax incidence literature that indicates a substantial shift of the corporate income tax burden on employees. While most studies report large negative elasticities, our findings suggest that estimates with positive...

Despite the growing literature on the effectiveness of research and development (R&D) tax incentives, little is known about the differing design aspects of the underlying tax policies. In this paper, I apply meta-regression analysis (MRA) to separate the distinct provisions through which various...

We apply meta-regression analysis to quantitatively review the growing empirical tax incidence literature that indicates a substantial shift of the corporate income tax burden on employees. While most studies report large negative elasticities, our findings suggest that estimates with positive...

In this paper we apply meta-regression analysis to quantitatively review the growing empirical tax incidence literature that indicates a substantial burden of the corporate income tax falling on employees. While most studies report large negative wage elasticities to corporate taxes, our...

The wage elasticity to corporate income tax (CIT) is an essential parameter for assessing tax policy reforms. This paper applies meta-regression analysis to quantitatively review the growing empirical tax incidence literature that indicates a substantial shift of the tax burden onto employees....