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  1. Do higher corporate taxes reduce wages?
    micro evidence from Germany
    Autor*in: Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian
    Erschienen: 2013
    Verlag:  IZA, Bonn

    Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which... mehr

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 4 (7390)
    Fernleihe:
    keine Fernleihe

     

    Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which change each year, linked to administrative matched employer-employee data. Consistent with our theoretical model, we find a negative effect of corporate taxation on wages: a 1 euro increase in tax liabilities yields a 77 cent decrease in the wage bill. The direct wage effect, arising in a collective bargaining context, dominates, while the conventional indirect wage effect through reduced investment is empirically small due to regional labor mobility. High and medium-skilled workers, who arguably extract higher rents in collective agreements, bear a larger share of the corporate tax burden. -- business tax ; wage incidence ; administrative data ; local taxation

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/80576
    Schriftenreihe: Discussion paper series / Forschungsinstitut zur Zukunft der Arbeit ; 7390
    Schlagworte: Unternehmensbesteuerung; Gewerbesteuer; Steuerinzidenz; Steuerwirkung; Lohn; Deutschland
    Umfang: Online-Ressource, graph. Darst., Kt.
  2. Do higher corporate taxes reduce wages?
    micro evidence from Germany
    Autor*in: Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian
    Erschienen: 2013
    Verlag:  CESifo, München

    Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which... mehr

    Standort:
    Staats- und Universitätsbibliothek Bremen
    Fernleihe:
    keine Fernleihe

    Standort:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 63 (4247)
    Fernleihe:
    keine Fernleihe

     

    Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which change each year, linked to administrative matched employer-employee data. Consistent with our theoretical model, we find a negative effect of corporate taxation on wages: a 1 euro increase in tax liabilities yields a 77 cent decrease in the wage bill. The direct wage effect, arising in a collective bargaining context, dominates, while the conventional indirect wage effect through reduced investment is empirically small due to regional labor mobility. High and medium-skilled workers, who arguably extract higher rents in collective agreements, bear a larger share of the corporate tax burden. -- business tax ; wage incidence ; administrative data ; local taxation

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Hinweise zum Inhalt
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/74509
    RVK Klassifikation: QB 910
    Auflage/Ausgabe: First version: July 2011, This version: May 3, 2013
    Schriftenreihe: Array ; 4247
    Schlagworte: Unternehmensbesteuerung; Gewerbesteuer; Steuerinzidenz; Steuerwirkung; Lohn; Deutschland
    Umfang: Online-Ressource (37 S. + 5 S.), graph. Darst., Kt.
  3. Do higher corporate taxes reduce wages?
    micro evidence from Germany ; this paper is a completely revised version of ZEW Discussion Paper No. 13-039
    Autor*in: Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian
    Erschienen: December 24, 2015
    Verlag:  ZEW, Mannheim

    This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities. Administrative linked employer-employee data allows estimating heterogeneous worker and firm effects. We set up a general theoretical... mehr

    Standort:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 15 (2016,3)
    Fernleihe:
    keine Fernleihe

     

    This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities. Administrative linked employer-employee data allows estimating heterogeneous worker and firm effects. We set up a general theoretical framework showing that corporate taxes can have a negative effect on wages in various labor market models. Using an event study design, we test the predictions of the theory. Our results indicate that workers bear about 40% of the total tax burden. Empirically, we confirm the importance of both labor market institutions and profit shifting possibilities for the incidence of corporate taxes on wages.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Hinweise zum Inhalt
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/125812
    Auflage/Ausgabe: First version: July 2011.
    Schriftenreihe: Discussion paper / ZEW ; 16-003
    Schlagworte: Unternehmensbesteuerung; Gewerbesteuer; Steuerinzidenz; Steuerwirkung; Lohn; Deutschland
    Umfang: Online-Ressource (77 S.), graph. Darst., Kt.
  4. Do higher corporate taxes reduce wages?
    micro evidence from Germany
    Autor*in: Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian
    Erschienen: 2013
    Verlag:  ZEW, Mannheim

    Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which... mehr

    Standort:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
    Fernleihe:
    keine Fernleihe

    Standort:
    Bundesverfassungsgericht, Bibliothek
    Signatur:
    Online-Ressource
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 15 (2013,39)
    Fernleihe:
    keine Fernleihe

    Standort:
    Universitätsbibliothek Mannheim
    Fernleihe:
    keine Fernleihe
    Standort:
    Universitätsbibliothek Mannheim
    Fernleihe:
    keine Fernleihe
    Standort:
    Universitätsbibliothek Mannheim
    Fernleihe:
    keine Fernleihe

     

    Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which change each year, linked to administrative matched employer-employee data. Consistent with our theoretical model, we find a negative effect of corporate taxation on wages: a 1 euro increase in tax liabilities yields a 77 cent decrease in the wage bill. The direct wage effect, arising in a collective bargaining context, dominates, while the conventional indirect wage effect through reduced investment is empirically small due to regional labor mobility. High and medium-skilled workers, who arguably extract higher rents in collective agreements, bear a larger share of the corporate tax burden.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Hinweise zum Inhalt
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/76727
    Auflage/Ausgabe: This version: May 3, 2013
    Schriftenreihe: Discussion paper / ZEW ; 13-039
    Schlagworte: Unternehmensbesteuerung; Gewerbesteuer; Steuerinzidenz; Steuerwirkung; Lohn; Deutschland
    Umfang: Online-Ressource (42, [3] S.), graph. Darst., Kt.
  5. Do higher corporate taxes reduce wages?
    micro evidence from Germany
    Autor*in: Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian
    Erschienen: September 2017
    Verlag:  ifo Institute - Leibniz Institute for Economic Research at the University of Munich, Munich, Germany

    This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities exploiting 6,800 tax changes for identication. Using event study designs and differences-in-dierences models, we fins that workers bear... mehr

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 402 (241)
    Fernleihe:
    keine Fernleihe

     

    This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities exploiting 6,800 tax changes for identication. Using event study designs and differences-in-dierences models, we fins that workers bear about half of the total tax burden. Administrative linked employer-employee data allow us to estimate heterogeneous firm and worker effects. Our findings highlight the importace of labor market institutions 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.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Hinweise zum Inhalt
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/171163
    Auflage/Ausgabe: This version: September 22, 2017
    Schriftenreihe: Ifo working papers ; 241 (2017)
    Schlagworte: Unternehmensbesteuerung; Gewerbesteuer; Steuerinzidenz; Steuerwirkung; Lohn; Deutschland
    Umfang: 1 Online-Ressource (circa 86 Seiten), Illustrationen
  6. Do higher corporate taxes reduce wages?
    Autor*in: Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian
    Erschienen: December 2015
    Verlag:  IZA, Bonn

    This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities. Administrative linked employer-employee data allows estimating heterogeneous worker and firm effects. We set up a general theoretical... mehr

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 4 (9606)
    Fernleihe:
    keine Fernleihe

     

    This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities. Administrative linked employer-employee data allows estimating heterogeneous worker and firm effects. We set up a general theoretical framework showing that corporate taxes can have a negative effect on wages in various labor market models. Using an event study design, we test the predictions of the theory. Our results indicate that workers bear about 40% of the total tax burden. Empirically, we confirm the importance of both labor market institutions and profit shifting possibilities for the incidence of corporate taxes on wages.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Hinweise zum Inhalt
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/127567
    Schriftenreihe: Discussion paper / IZA ; no. 9606
    Schlagworte: Unternehmensbesteuerung; Gewerbesteuer; Steuerinzidenz; Steuerwirkung; Lohn; Deutschland
    Umfang: 1 Online-Ressource (circa 80 Seiten), Illustrationen