Do higher corporate taxes reduce wages? micro evidence from Germany by Clemens Fuest, Andreas Peichl and Sebastian Siegloch
By: Fuest, Clemens
.
Contributor(s): Peichl, Andreas | Siegloch, Sebastian.
Material type: 
ArticlePublisher: 2018Subject(s): IMPUESTOS | INCREMENTO | INCIDENCIA Y TRASLACION | SALARIOS | REDUCCION | ALEMANIA | SOCIEDADESOnline resources: Click here to access online
In:
The American Economic Review v. 108, n. 2, February 2018, p. 393-418Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 234/2018/2-2 (Browse shelf) | Available | OP 234/2018/2-2 |
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.
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