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_c137858 _d137858 |
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| 003 | ES-MaIEF | ||
| 005 | 20221212162027.0 | ||
| 007 | t| | ||
| 008 | 180417s2018 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_916795 _aFuest, Clemens |
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| 245 | 0 |
_aDo higher corporate taxes reduce wages? _bmicro evidence from Germany _c by Clemens Fuest, Andreas Peichl and Sebastian Siegloch |
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| 260 | _c2018 | ||
| 500 | _aDisponible en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aThis 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. | ||
| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_954834 _aINCREMENTO |
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| 650 | 4 |
_946552 _aINCIDENCIA Y TRASLACION |
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| 650 | 4 |
_948349 _aSALARIOS |
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| 650 | 4 |
_948220 _aREDUCCION |
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| 650 | 4 |
_925193 _aALEMANIA |
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| 650 | 4 |
_948454 _aSOCIEDADES |
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| 700 | 1 |
_957924 _aPeichl, Andreas |
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| 700 | 1 |
_966035 _aSiegloch, Sebastian |
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| 773 | 0 |
_9155516 _oOP 234/2018/2 _tThe American Economic Review _w(IEF)103372 _x 0002-8282 _g v. 108, n. 2, February 2018, p. 393-418 |
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| 856 | _uhttp://eds.b.ebscohost.com/eds/pdfviewer/pdfviewer?vid=1&sid=fd873f3b-2d81-4a44-9ee3-6338ade01096%40sessionmgr120 | ||
| 942 |
_2udc _cART |
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