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Do higher corporate taxes reduce wages?
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2015
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities … framework showing that corporate taxes can have a negative effect on wages in various labor market models. Using an event study … corporate taxes on wages. …
Persistent link: https://www.econbiz.de/10011428676
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Do higher corporate taxes reduce wages? : micro evidence from Germany
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2013 - This version: May 3, 2013
Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages … find a negative effect of corporate taxation on wages: a 1 euro increase in tax liabilities yields a 77 cent decrease in …
Persistent link: https://www.econbiz.de/10009762793
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Do higher corporate taxes reduce wages? : micro evidence from Germany ; this paper is a completely revised version of ZEW Discussion Paper No. 13-039
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2015 - First version: July 2011.
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities … framework showing that corporate taxes can have a negative effect on wages in various labor market models. Using an event study … corporate taxes on wages. …
Persistent link: https://www.econbiz.de/10011409928
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Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany
Fuest, Clemens - 2013
Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages … find a negative effect of corporate taxation on wages: a 1 euro increase in tax liabilities yields a 77 cent decrease in …
Persistent link: https://www.econbiz.de/10013081822
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Do Higher Corporate Taxes Reduce Wages?
Fuest, Clemens - 2016
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities … framework showing that corporate taxes can have a negative effect on wages in various labor market models. Using an event study … corporate taxes on wages …
Persistent link: https://www.econbiz.de/10013001867
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Do higher corporate taxes reduce wages? : micro evidence from Germany
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2013
Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages … find a negative effect of corporate taxation on wages: a 1 euro increase in tax liabilities yields a 77 cent decrease in …
Persistent link: https://www.econbiz.de/10009740285
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Do higher corporate taxes reduce wages? : micro evidence from Germany
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2017 - This version: September 22, 2017
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities …-shifting opportunities for the incidence of corporate taxes on wages. Moreover, we show that low-skilled, young and female employees bear a …
Persistent link: https://www.econbiz.de/10011724405
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Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany
Fuest, Clemens - 2016
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities … framework showing that corporate taxes can have a negative effect on wages in various labor market models. Using an event study … corporate taxes on wages …
Persistent link: https://www.econbiz.de/10012997870
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Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2015
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the...
Persistent link: https://www.econbiz.de/10011392137
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Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2015
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the...
Persistent link: https://www.econbiz.de/10011401184