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  1. Price impact of taxes on sugary drinks in Brazil
    Erschienen: [2021]
    Verlag:  [FEA/USP], [São Paulo]

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    Verlag (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    VS 532
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Working paper series / Department of Economics-FEA/USP ; no 2021, 06
    Schlagworte: Tax incidence; sugar-sweetened beverages; difference-in-differences
    Umfang: 1 Online-Ressource (circa 25 Seiten), Illustrationen
  2. Corporate income tax and wages: a meta-regression analysis
    Erschienen: [2021]
    Verlag:  Arbeitskreis Quantitative Steuerlehre, Berlin

    In this paper we apply meta-regression analysis to quantitatively review the growing empirical tax incidence literature that indicates a substantial burden of the corporate income tax falling on employees. While most studies report large negative... mehr

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    In this paper we apply meta-regression analysis to quantitatively review the growing empirical tax incidence literature that indicates a substantial burden of the corporate income tax falling on employees. While most studies report large negative wage elasticities to corporate taxes, our findings suggest that estimates with positive values are published less often than they should. After accounting for publication bias, we estimate an average wage elasticity to corporate taxes of -0.016. Moreover, methodological aspects (data coverage and temporal focus) drive the heterogeneity among estimates. Our consensus estimates suggest a long-term wage elasticity to corporate taxes between -0.105 and -0.141, depending on the underlying CIT burden variable and the type of data used.

     

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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/231988
    Schriftenreihe: Arqus discussion paper ; no. 262 (March 2021)
    Schlagworte: Tax incidence; wages; corporate income tax; wage elasticity to taxes; meta-regression analysis
    Umfang: 1 Online-Ressource (circa 42 Seiten), Illustrationen
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    Datei gelöscht auf Wunsch der Autor:in

  3. Corporate taxes, tax incidence, and pretax returns
    causes and measurement
    Erschienen: [2021]
    Verlag:  Tuck School of Business at Dartmouth], [Hanover, NH

    We develop a model to investigate the relations among (1) corporate tax incidence, (2) tax capitalization, and (3) implicit corporate tax in a competitive equilibrium. The economic pretax return is independent of whether the incidence of the... mehr

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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    We develop a model to investigate the relations among (1) corporate tax incidence, (2) tax capitalization, and (3) implicit corporate tax in a competitive equilibrium. The economic pretax return is independent of whether the incidence of the corporate tax is shifted from shareholders to non-shareholders, such as customers or workers. However, tax incidence does affect the pretax accounting return, because the denominator of the return measure reflects the historical cost of the firms' assets and is often measured using prior year book values. To the extent a tax rate change changes the fair values of corporate assets (i.e., tax capitalization), the corporate tax affects pretax economic returns but not pretax accounting returns. The implicit tax rate for corporations reflects differences in corporate tax rates but is independent of pretax accounting returns

     

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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: [Tuck School of Business working paper ; no. 3729546]
    Schlagworte: Tax incidence; Tax capitalization; Implicit tax; Corporate tax
    Umfang: 1 Online-Ressource (circa 14 Seiten)
  4. Corporate income tax and wages
    a meta-regression analysis
    Erschienen: [2021]
    Verlag:  Arbeitskreis Quantitative Steuerlehre, Berlin

    We apply meta-regression analysis to quantitatively review the growing empirical tax incidence literature that indicates a substantial shift of the corporate income tax burden on employees. While most studies report large negative elasticities, our... mehr

    Zugang:
    Resolving-System (kostenfrei)
    Verlag (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    DS 103
    keine Fernleihe

     

    We apply meta-regression analysis to quantitatively review the growing empirical tax incidence literature that indicates a substantial shift of the corporate income tax burden on employees. While most studies report large negative elasticities, our findings suggest that estimates with positive values are published less often than they should. After accounting for publication bias, we estimate an average wage elasticity to corporate taxes of -0.024. Our average estimate of the semi-elasticity suggests that the tax incidence effect on wages is economically small: A 1%-point increase in CIT rates is associated with a decline in wages of only 0.110% to 0.235%. Moreover, we find that the data coverage, the temporal focus and the average sample year drive the heterogeneity among estimates. Additional analyses indicate that a robust true negative association only exists for within-country studies focusing on the rent-sharing mechanism to identify the corporate tax incidence.

     

    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/248649
    Auflage/Ausgabe: Revised May 2021
    Schriftenreihe: Arqus discussion paper ; no. 262 (March 2021)
    Schlagworte: Tax incidence; Wages; Corporate income tax; Elasticity; Semi-elasticity; Metaregression analysis
    Umfang: 1 Online-Ressource (circa 44 Seiten), Illustrationen