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https://hdl.handle.net/10419/51691
Kompletter Metadatensatz
DublinCore-Feld | Wert | Sprache |
---|---|---|
dc.contributor.author | Arulampalam, Wiji | en |
dc.contributor.author | Devereux, Michael P. | en |
dc.contributor.author | Maffini, Giorgia | en |
dc.date.accessioned | 2011-06-28 | - |
dc.date.accessioned | 2011-11-23T11:33:04Z | - |
dc.date.available | 2011-11-23T11:33:04Z | - |
dc.date.issued | 2010 | - |
dc.identifier.uri | http://hdl.handle.net/10419/51691 | - |
dc.description.abstract | We examine the extent to which taxes on corporate income are directly shifted onto the workforce. We use data on 55,082 companies located in nine European countries over the period 1996-2003. We identify this direct shifting through cross-company variation in tax liabilities, conditional on value added per employee. Our central estimate is that the long run elasticity of the wage bill with respect to taxation is -0.093. Evaluated at the mean, this implies that an exogenous rise of $1 in tax would reduce the wage bill by 49 cents. We find only weak evidence of a difference for multinational companies. | en |
dc.language.iso | eng | en |
dc.publisher | |aInstitute for the Study of Labor (IZA) |cBonn | en |
dc.relation.ispartofseries | |aIZA Discussion Papers |x5293 | en |
dc.subject.jel | H22 | en |
dc.subject.jel | H25 | en |
dc.subject.jel | J50 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | income tax | en |
dc.subject.keyword | wage bargaining | en |
dc.subject.keyword | effective incidence | en |
dc.subject.stw | Unternehmensbesteuerung | en |
dc.subject.stw | Körperschaftsteuer | en |
dc.subject.stw | Lohnniveau | en |
dc.subject.stw | Europa | en |
dc.title | The direct incidence of corporate income tax on wages | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 66322666X | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
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