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Business Taxation and Wages – Evidence from Individual Panel Data
Bauer, Thomas K. - 2012
panel data set, we exploit the regional variation of the German business income taxation to address these issues. Our … results suggest an elasticity of wages with respect to business taxes that ranges between –0.28 to –0.46, once we control for …
Persistent link: https://www.econbiz.de/10013102759
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Business taxation and wages : redistribution and asymmetric effects
Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars - 2017 - This version: July 2017
. Using a large administrative panel data set, we exploit the regional variation of the German business-income taxation and …
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
. Using a large administrative panel data set, we exploit the regional variation of the German business-income taxation and …
Persistent link: https://www.econbiz.de/10011736166
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Business taxation and wages : evidence from individual panel data
Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars - 2012
panel data set, we exploit the regional variation of the German business income taxation to address these issues. Our … results suggest an elasticity of wages with respect to business taxes that ranges between -0.28 to -0.46, once we control for … evidence for an asymmetric tax incidence. -- Tax incidence ; profit taxation ; wages ; asymmetric effects …
Persistent link: https://www.econbiz.de/10009580109
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Business taxation and wages : evidence from individual panel data
Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars - 2012
panel data set, we exploit the regional variation of the German business income taxation to adress these issues. Our results … suggest an elasticity of wages with respect to business taxes that ranges between -0.28 to -0.46, once we control for … evidence for an asymmetric tax incidence. -- tax incidence ; profit taxation ; wages ; asymmetric effects …
Persistent link: https://www.econbiz.de/10009565860
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Business taxation and wages : evidence from individual panel data
Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars - 2012
panel data set, we exploit the regional variation of the German business income taxation to address these issues. Our … results suggest an elasticity of wages with respect to business taxes that ranges between -0.28 to -0.46, once we control for … evidence for an asymmetric tax incidence. -- tax incidence ; profit taxation ; wages ; asymmetric effects …
Persistent link: https://www.econbiz.de/10009568590
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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
Business Tax Reform of the year 2000 (GBTR 2000) as a natural experiment. Its effect on wages in the manufacturing sector is … oder andere Formen der Gewinnbesteuerung de jure im Unternehmen entstehende Steuerlast de facto auf den Faktor Lohn …
Persistent link: https://www.econbiz.de/10010487690
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Business taxation and wages : evidence from individual panel data
Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars - 2012
panel data set, we exploit the regional variation of the German business income taxation to address these issues. Our … results suggest an elasticity of wages with respect to business taxes that ranges between -0.28 to -0.46,once we control for … evidence for an asymmetric tax incidence. -- tax incidence ; profit taxation ; wages ; asymmetric effects …
Persistent link: https://www.econbiz.de/10009558949
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Business taxation and wages: Evidence from individual panel data
Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars-H. R. - 2012
panel data set, we exploit the regional variation of the German business income taxation to adress these issues. Our results … suggest an elasticity of wages with respect to business taxes that ranges between -0.28 to -0.46, once we control for …
Persistent link: https://www.econbiz.de/10010323840