@techreport{Arulampalam2010direct,
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.},
address = {Bonn},
author = {Wiji Arulampalam and Michael P. Devereux and Giorgia Maffini},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {H22; H25; J50; 330; income tax; wage bargaining; effective incidence; Unternehmensbesteuerung; K\"{o}rperschaftsteuer; Lohnniveau; Europa},
language = {eng},
number = {5293},
publisher = {IZA},
title = {The direct incidence of corporate income tax on wages},
type = {Discussion paper series // Forschungsinstitut zur Zukunft der Arbeit},
url = {http://hdl.handle.net/10419/51691},
year = {2010}
}
