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Who bears the cost of taxing the rich? An empirical study on CEO pay

Author

Listed:
  • Martin Ruf

    (University of Tubingen)

  • Julia Schmider

    (University of Tubingen)

Abstract

An increase in the effective top marginal tax rate by 10 percentage points raises gross CEO pay at the firm level by 12.0 %. CEOs use their bargaining power to shift their tax load partly to the employer. Less powerful members of the executive board - measured in terms of their function or level of pay - are less successful in doing so.

Suggested Citation

  • Martin Ruf & Julia Schmider, 2015. "Who bears the cost of taxing the rich? An empirical study on CEO pay," Working Papers 1527, Oxford University Centre for Business Taxation.
    • Handle: RePEc:btx:wpaper:1527
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    File URL: http://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Docs/Publications/Working_Papers/series-15/WP1527.pdf
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    Cited by:

    1. Asatryan, Zareh & Gomtsyan, David, 2020. "The incidence of VAT evasion," ZEW Discussion Papers 20-027, ZEW - Leibniz Centre for European Economic Research.

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