分担负担?企业税发生的实证研究

IF 1.2 4区经济学 Q3 ECONOMICS

German Economic Review Pub Date : 2019-12-01 DOI:10.1111/geer.12157

Nadja Dwenger, Viktor Steiner, Pia Rattenhuber

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引用次数: 8

摘要

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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Sharing the Burden? Empirical Evidence on Corporate Tax Incidence

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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来源期刊

German Economic Review ECONOMICS-

CiteScore

2.30

自引率

9.10%

发文量

期刊介绍： German Economic Review, the official publication of the German Economic Association (Verein für Socialpolitik), is an international journal publishing original and rigorous research of general interest in a broad range of economic disciplines, including: - macro- and microeconomics - economic policy - international economics - public economics - finance - business administration The scope of research approaches includes theoretical, empirical and experimental work. Innovative and thought-provoking contributions, in particular from younger authors, are especially welcome.