Sharing the Burden? Empirical Evidence on Corporate Tax Incidence

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2019-12-01 DOI:10.1111/geer.12157

Nadja Dwenger, Viktor Steiner, Pia Rattenhuber

引用次数: 8

Abstract

Abstract This study investigates the direct incidence of the corporate income tax (CIT) through wage bargaining, using an industry-region level panel dataset on all corporations in Germany over the period 1998-2006. For the first time we account for employment effects which result from tax-induced wage changes. Workers share in reductions of the CIT burden; yet, the net effect of wage bargaining on the corporate wage bill, after an exogenous €1 decrease in the CIT burden, is as little as 19-28 cents. This is about half of the effect obtained in prior literature focussing on wages alone.

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分担负担?企业税发生的实证研究

摘要本研究利用1998-2006年德国所有企业的行业区域面板数据集，研究了企业所得税(CIT)通过工资谈判的直接影响。这是我们第一次考虑到税收引起的工资变化对就业的影响。工人们分担CIT负担的减少;然而，在CIT负担外生减少1欧元后，工资谈判对企业工资账单的净影响仅为19-28美分。这大约是先前仅关注工资的文献所获得的效果的一半。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.