Fuest, Clemens
Do higher corporate taxes reduce wages? micro evidence from Germany / by Clemens Fuest, Andreas Peichl and Sebastian Siegloch .-- , 2018
Disponible en formato electrónico a través de la Biblioteca del IEF.
Resumen.
This paper estimates the incidence of corporate taxes on wages
using a 20-year panel of German municipalities exploiting
6,800 tax changes for identification. Using event study designs
and difference-in-differences models, we find that workers bear
about one-half of the total tax burden. Administrative linked
employer-employee data allow us to estimate heterogeneous firm and worker effects. Our findings highlight the importance of labor stitutions and profit-shifting opportunities for the incidence
of corporate taxes on wages. Moreover, we show that low-skilled, young, and female employees bear a larger share of the tax burden. This has important distributive implications.
IMPUESTOS
INCREMENTO
INCIDENCIA Y TRASLACION
SALARIOS
REDUCCION
ALEMANIA
SOCIEDADES
Peichl, Andreas
Siegloch, Sebastian
The American Economic Review 0002-8282 v. 108, n. 2, February 2018, p. 393-418
Do higher corporate taxes reduce wages? micro evidence from Germany / by Clemens Fuest, Andreas Peichl and Sebastian Siegloch .-- , 2018
Disponible en formato electrónico a través de la Biblioteca del IEF.
Resumen.
This paper estimates the incidence of corporate taxes on wages
using a 20-year panel of German municipalities exploiting
6,800 tax changes for identification. Using event study designs
and difference-in-differences models, we find that workers bear
about one-half of the total tax burden. Administrative linked
employer-employee data allow us to estimate heterogeneous firm and worker effects. Our findings highlight the importance of labor stitutions and profit-shifting opportunities for the incidence
of corporate taxes on wages. Moreover, we show that low-skilled, young, and female employees bear a larger share of the tax burden. This has important distributive implications.
IMPUESTOS
INCREMENTO
INCIDENCIA Y TRASLACION
SALARIOS
REDUCCION
ALEMANIA
SOCIEDADES
Peichl, Andreas
Siegloch, Sebastian
The American Economic Review 0002-8282 v. 108, n. 2, February 2018, p. 393-418