Business taxation and wages: evidence from individual panel data
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- Bauer, Thomas K. & Kasten, Tanja & Siemers, Lars, 2012. "Business Taxation and Wages: Evidence from Individual Panel Data," IZA Discussion Papers 6717, Institute of Labor Economics (IZA).
- Bauer, Thomas K. & Kasten, Tanja & Siemers, Lars -H.R., 2012. "Business Taxation and Wages – Evidence from Individual Panel Data," Ruhr Economic Papers 351, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
- Thomas K. Bauer & Tanja Kasten & Lars-H. Siemers, 2012. "Business Taxation and Wages: Evidence from Individual Panel Data," MAGKS Papers on Economics 201233, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
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Citations
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Cited by:
- Salvador Barrios & Gaetan Nicodeme & Antonio Jesus Sanchez Fuentes, 2014.
"Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries,"
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- Barrios, Salvador & Nicodème, Gaëtan & Sanchez Fuentes, Antonio Jesus, 2014. "Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries," CEPR Discussion Papers 10198, C.E.P.R. Discussion Papers.
- Salvador Barrios & Gaëtan J.A. Nicodème & Antonio Jesus Sanchez Fuentes & Gaëtan J.A. Nicodeme, 2014. "Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries," CESifo Working Paper Series 5017, CESifo.
- Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2012. "Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany," Working Papers 1216, Oxford University Centre for Business Taxation.
- Chengrui Xiao, 2020. "Intergovernmental revenue relations, tax enforcement and tax shifting: evidence from China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 128-152, February.
- Lars-H. R. Siemers, 2014.
"A General Microsimulation Model for the EU VAT with a specific Application to Germany,"
International Journal of Microsimulation, International Microsimulation Association, vol. 7(2), pages 40-93.
- Lars-H. R. Siemers, 2014. "A General Microsimulation Model for the EU VAT with a specific Application to Germany," Volkswirtschaftliche Diskussionsbeiträge 167-14, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
- Lars-H. R. Siemers, 2014. "A General Microsimulation Model for the EU VAT with a specific Application to Germany," MAGKS Papers on Economics 201445, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
- aus dem Moore, Nils, 2014.
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- aus dem Moore, Nils, 2016. "Shifting the Burden of Corporate Taxes – Heterogeneity in Direct Wage Incidence," VfS Annual Conference 2016 (Augsburg): Demographic Change 145717, Verein für Socialpolitik / German Economic Association.
- repec:zbw:rwirep:0532 is not listed on IDEAS
- Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2018.
"Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany,"
American Economic Review, American Economic Association, vol. 108(2), pages 393-418, February.
- Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2013. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," CESifo Working Paper Series 4247, CESifo.
- Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2013. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," IZA Discussion Papers 7390, Institute of Labor Economics (IZA).
- Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2017. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," ifo Working Paper Series 241, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2013. "Do higher corporate taxes reduce wages? Micro evidence from Germany," ZEW Discussion Papers 13-039, ZEW - Leibniz Centre for European Economic Research.
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- Gebhardt Heinz & Siemers Lars-H. R., 2017.
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- Heinz Gebhardt & Lars-H. R. Siemers, 2016. "Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten," Volkswirtschaftliche Diskussionsbeiträge 180-16, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
- Thomas K. Bauer & Tanja Kasten & Lars-H. R. Siemers, 2017.
"Business Taxation and Wages: Redistribution and Asymmetric Effects,"
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182-17, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
- Thomas K. Bauer & Tanja Kasten & Lars-H. R. Siemers, 2017. "Business Taxation and Wages: Redistribution and Asymmetric Effects," MAGKS Papers on Economics 201732, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
- Elisabeth Bügelmayer & Daniel D. Schnitzlein, 2018.
"Is it the family or the neighborhood? Evidence from sibling and neighbor correlations in youth education and health,"
The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 16(3), pages 369-388, September.
- Elisabeth Bügelmayer & Daniel D. Schnitzlein, 2018. "Is it the family or the neighborhood? Evidence from sibling and neighbor correlations in youth education and health," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 16(3), pages 369-388, September.
- Elisabeth Bügelmayer & Daniel D. Schnitzlein, 2014. "Is It the Family or the Neighborhood?: Evidence from Sibling and Neighbor Correlations in Youth Education and Health," SOEPpapers on Multidisciplinary Panel Data Research 716, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2015. "Do Higher Corporate Taxes Reduce Wages?," IZA Discussion Papers 9606, Institute of Labor Economics (IZA).
- aus dem Moore, Nils & Kasten, Tanja & Schmidt, Christoph M., 2014. "Do Wages Rise when Corporate Taxes Fall? - Evidence from Germany's Tax Reform 2000," Ruhr Economic Papers 532, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
- Peichl, Andreas & Fuest, Clemens & Siegloch, Sebastian, 2013. "Wage Incidence of Local Corporate Taxation - Micro Evidence from Germany," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79916, Verein für Socialpolitik / German Economic Association.
- Nils aus dem Moore & Tanja Kasten & Christoph M. Schmidt, 2014. "Do Wages Rise when Corporate Taxes Fall? - Evidence from Germany’s Tax Reform 2000," Ruhr Economic Papers 0532, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
- Savšek, Simon, 2018. "What are the main obstacles to hiring after recessions in Europe?," Working Paper Series 2153, European Central Bank.
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More about this item
Keywords
tax incidence; profit taxation; wages; asymmetric effects;All these keywords.
JEL classification:
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- J31 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Wage Level and Structure; Wage Differentials
- J38 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Public Policy
NEP fields
This paper has been announced in the following NEP Reports:- NEP-LMA-2012-07-23 (Labor Markets - Supply, Demand, and Wages)
- NEP-PUB-2012-07-23 (Public Finance)
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