Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany

This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities exploiting 6,800 tax changes for identification. Using event study designs and difference-in-differences models, we find that workers bear about one-half of the total tax burden. Administrat...

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Bibliographic details
Volume: 108
Main Author: Clemens Fuest
Andreas Peichl
Sebastian Siegloch
Format: Journal Article
Language: English
Zielgruppe: Academic
Place of publication: NASHVILLE American Economic Association 01.02.2018
published in: The American economic review Vol. 108; no. 2; pp. 393 - 418
Data of publication: 20180201
ISSN: 0002-8282
EISSN: 1944-7981
Discipline: Economics
Online Access: Fulltext
Database: Social Sciences Citation Index
Web of Science - Social Sciences Citation Index – 2018
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