Details

Autor(en) / Beteiligte

• Dwenger, Nadja
• Steiner, Viktor
• Rattenhuber, Pia

Titel

Sharing the Burden? Empirical Evidence on Corporate Tax Incidence

Ist Teil von

• German economic review (Oxford), 2019-11, Vol.20 (4), p.107-140

Ort / Verlag

Berlin: De Gruyter

Erscheinungsjahr

2019

Link zum Volltext

Quelle

PAIS Index

Beschreibungen/Notizen

• 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 €1 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.