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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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Measuring the burden of the corporate income tax under imperfect competition
Liu, Li; Altshuler, Rosanne - Saïd Business School, Oxford University - 2011
We model and estimate the incidence of the corporate income tax under imperfect competition. Identification comes from variation in effective marginal tax rates in the United States across industries and time. Our empirical results suggest that labor bears a significant portion of the burden of...
Persistent link: https://www.econbiz.de/10009224767
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Rent indices for housing in West Germany 1985 to 1998
Hoffmann, Johannes; Kurz, Claudia - 2002
is some evidence of an understatement of rent inflation in the official rent index for West Germany at the beginning of … Qualitätsfortschritt weniger stark. Da aber die privaten Haushalte in Deutschland rund 10 % ihres Budgets für Mieten ausgeben, könnte …
Persistent link: https://www.econbiz.de/10011431145
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The incidence of CO2 emissions pricing under alternative international market responses : a computable general equilibrium analysis for Germany
Böhringer, Christoph; Rutherford, Thomas F.; Schneider, Jan - 2021
We investigate the economic impacts of CO2 emissions pricing for Germany in the context of the Paris Agreement where we … constant, (ii) a multi-region-trade framework with endogenous terms of trade where only Germany undertakes emission pricing …, and (iii) a multi-region-trade framework where all other regions also price CO2 emissions. In all three settings Germany …
Persistent link: https://www.econbiz.de/10012520859
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Who Bears the Burden of Real Estate Transfer Taxes? Evidence from the German Housing Market
Dolls, Mathias; Fuest, Clemens; Krolage, Carla; … - 2021
This paper examines the effects of real estate transfer taxes (RETT) on property prices using a rich micro dataset of roughly 17 million German properties for the period from 2005 to 2019. We exploit a 2006 constitutional reform that allows states to set their own RETT rates, leading to frequent...
Persistent link: https://www.econbiz.de/10013250043
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The distributional impacts of fiscal policy : the case of the Philippines
Son, Hyun H. - 2022
The distributional impacts of fiscal policies are instrumental in reducing inequality in countries like the Philippines, where inequality has been persistently high. This paper assesses how equitable various taxes and transfers in the Philippines are by deriving the elasticities of Atkinson and...
Persistent link: https://www.econbiz.de/10013207209
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Estimating VAT Pass Through
Benedek, Dora; de Mooij, Ruud A.; Keen, Michael; … - 2015
This paper estimates the pass through of VAT changes to consumer prices, using a unique dataset providing disaggregated, monthly data on prices and VAT rates for 17 Eurozone countries over 1999-2013. Pass through is much less than full on average, and differs markedly across types of VAT change....
Persistent link: https://www.econbiz.de/10011388214
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The pass-through of temporary VAT rate cuts: Evidence from German retail prices
Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2020
On 1 July 2020, value added tax (VAT) rates were reduced in Germany to fight the economic consequences of the Corona … Germany to those in Austria. Our findings indicate a nearly full pass-through of the VAT rate reduction on prices. On average …
Persistent link: https://www.econbiz.de/10012320261
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Effective Corporate Taxation, Tax Incidence and Tax Reforms : Evidence from OECD Countries
Barrios, Salvador - 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/10013044657
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Business taxation and wages: Evidence from individual panel data
Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars-H. R. - 2012
Empirical evidence on the degree of business-tax shifting to employees via the wage level is highly controversial and 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...
Persistent link: https://www.econbiz.de/10010294402