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Who benefits from tax incentives?

the heterogeneous wage incidence of a tax credit

Clément Carbonnier (Université de Cergy-Pontoise, Sciences Po and Banque de France), Clément Malgouyres (Institut des politiques publiques and IZA), Loriane Py (Banque de France and Institut des politiques publiques), Camille Urvoy (Sciences Po) ; IZA Institute of Labor Economics

Do workers gain from lower business taxes, and why? We estimate how a large corporate income tax credit in France is passed on to wages and explore the firm- and employee-level underlying mechanisms. The amount of tax credit firms get depends on their payroll share of workers paid less than a wage t...

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Bibliographic details
Volume: no. 14683
Main Author: Carbonnier, Clément
Malgouyres, Clément
Py, Loriane
Urvoy, Camille
Format: eBook
Language: English
Related: Forschungsinstitut zur Zukunft der Arbeit ¬[Herausgebendes Organ]
Ort : Verlag : ErscheinungsdatumBonn, Germany : IZA Institute of Labor Economics : August 2021
Erscheinungsort: (Ort)Bonn
Extent: 1 Online-Ressource (92 Seiten) : Diagramme
Umfang: (Dateityp; Kodierungsformat)Textdatei; PDF
Series: Discussion paper series / IZA Institute of Labor Economics ; no. 14683
Links: Fulltext
HBZ-ID: HT021061759 » further libraries in North Rhine-Westphalia
Database: ULB Bonn