Sharing the Burden? Empirical Evidence on Corporate Tax Incidence

被引：8

作者：

Dwenger, Nadja ^{[1
]}

Rattenhuber, Pia ^{[2
]}

Steiner, Viktor ^{[3
]}

机构：

[1] Univ Hohenheim, Stuttgart, Germany

[2] OECD, Paris, France

[3] Free Univ Berlin, Berlin, Germany

来源：

GERMAN ECONOMIC REVIEW | 2019年 / 20卷 / 04期

关键词：

Tax incidence; wage determination; corporate income taxation; tax return data; INSTRUMENT RELEVANCE; INCOME; ELASTICITY; MODELS;

D O I：

10.1111/geer.12157

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This study investigates the direct incidence of the corporate income tax (CIT) through wage bargaining, using an industry-region level panel dataset on all corporations in Germany over the period 1998-2006. For the first time we account for employment effects which result from tax-induced wage changes. Workers share in reductions of the CIT burden; yet, the net effect of wage bargaining on the corporate wage bill, after an exogenous euro1 decrease in the CIT burden, is as little as 19-28 cents. This is about half of the effect obtained in prior literature focussing on wages alone.

引用

页码：E107 / E140

页数：34

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