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Heterogeneity in Corporate Tax Incidence by Worker Characteristics

Author

Listed:
  • Patrick J. Kennedy
  • Christine L. Dobridge
  • Paul Landefeld
  • Jacob Mortenson

Abstract

We study how corporate tax incidence on worker earnings varies across worker characteristics: gender, age, and employment tenure. To do so, we examine effects of the corporate tax cuts introduced by the Tax Cuts and Jobs Act (TCJA), using data from federal tax records and a difference-in-differences empirical design. We find no systematic differential effects by gender but find that TCJA resulted in larger earnings gaps for older workers and long-tenured workers. These gaps become larger towards the top of the within-firm earnings distribution.

Suggested Citation

  • Patrick J. Kennedy & Christine L. Dobridge & Paul Landefeld & Jacob Mortenson, 2024. "Heterogeneity in Corporate Tax Incidence by Worker Characteristics," AEA Papers and Proceedings, American Economic Association, vol. 114, pages 346-351, May.
    • Handle: RePEc:aea:apandp:v:114:y:2024:p:346-51
    DOI: 10.1257/pandp.20241095
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    More about this item

    JEL classification:

    • D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • J16 - Labor and Demographic Economics - - Demographic Economics - - - Economics of Gender; Non-labor Discrimination
    • J31 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Wage Level and Structure; Wage Differentials

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