Add to ORKGWe model and estimate the incidence of the corporate income tax under imperfect competition. Identification comes from variation in effective marginal tax rates in the United States across industries and time. Our empirical results suggest that labor bears a significant portion of the burden of the corporate income tax. In addition, we find that the elasticity of wages with respect to the corporate marginal effective tax rate increases with industry concentration. Over all industries, our estimates suggest that a one dollar increase in corporate tax revenue decreases wages by around 60 cents
From 1966 until 1973 the U.K. government levied the Selective Employment Tax which took the form of ...
We examine the effects of tax competition on domestic employment. We find that increases in corporat...
Understanding the incidence of taxes is crucial for designing tax policy. The burden of taxes does n...
We model and estimate the incidence of the corporate income tax under imperfect competition. Identif...
We model and estimate the incidence of the corporate income tax under imperfect competition. Identif...
We model and estimate the incidence of the corporate income tax under imperfect competition. Identif...
This dissertation consists of three essays studying the economic impact of corporate income taxation...
This study assesses the burden of capital income tax passed onto labor through wage bargaining over ...
We examine how far taxes on corporate income are directly shifted onto the workforce. We use data on...
The wage elasticity to corporate income tax (CIT) is an essential parameter for assessing tax policy...
A stylised model is provided to show how the direct effect of corporate income tax on wages can be i...
We examine the incidence of the corporate income tax. Tax incidence theory suggests tha...
The main objective of this thesis is to determine whether and if there is any incidence of corporate...
With the highest top marginal corporate tax rate among OECD nations and the third-highest in the wor...
We estimate the elasticity of corporate taxable income with respect to the statutory corporation tax...
From 1966 until 1973 the U.K. government levied the Selective Employment Tax which took the form of ...
We examine the effects of tax competition on domestic employment. We find that increases in corporat...
Understanding the incidence of taxes is crucial for designing tax policy. The burden of taxes does n...
We model and estimate the incidence of the corporate income tax under imperfect competition. Identif...
We model and estimate the incidence of the corporate income tax under imperfect competition. Identif...
We model and estimate the incidence of the corporate income tax under imperfect competition. Identif...
This dissertation consists of three essays studying the economic impact of corporate income taxation...
This study assesses the burden of capital income tax passed onto labor through wage bargaining over ...
We examine how far taxes on corporate income are directly shifted onto the workforce. We use data on...
The wage elasticity to corporate income tax (CIT) is an essential parameter for assessing tax policy...
A stylised model is provided to show how the direct effect of corporate income tax on wages can be i...
We examine the incidence of the corporate income tax. Tax incidence theory suggests tha...
The main objective of this thesis is to determine whether and if there is any incidence of corporate...
With the highest top marginal corporate tax rate among OECD nations and the third-highest in the wor...
We estimate the elasticity of corporate taxable income with respect to the statutory corporation tax...
From 1966 until 1973 the U.K. government levied the Selective Employment Tax which took the form of ...
We examine the effects of tax competition on domestic employment. We find that increases in corporat...
Understanding the incidence of taxes is crucial for designing tax policy. The burden of taxes does n...