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Forschungsinstitut zur Zukunft der Arbeit (IZA), Bonn >
IZA Discussion Papers, Forschungsinstitut zur Zukunft der Arbeit (IZA) >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/51691
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Arulampalam, Wiji | | en_US |
| dc.contributor.author | | Devereux, Michael P. | | en_US |
| dc.contributor.author | | Maffini, Giorgia | | en_US |
| dc.date.accessioned | | 2011-06-28 | | en_US |
| dc.date.accessioned | | 2011-11-23T11:33:04Z | | - |
| dc.date.available | | 2011-11-23T11:33:04Z | | - |
| dc.date.issued | | 2010 | | en_US |
| 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_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | IZA Bonn | | en_US |
| dc.relation.ispartofseries | | Discussion paper series // Forschungsinstitut zur Zukunft der Arbeit 5293 | | en_US |
| dc.subject.jel | | H22 | | en_US |
| dc.subject.jel | | H25 | | en_US |
| dc.subject.jel | | J50 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | income tax | | en_US |
| dc.subject.keyword | | wage bargaining | | en_US |
| dc.subject.keyword | | effective incidence | | en_US |
| dc.subject.stw | | Unternehmensbesteuerung | | en_US |
| dc.subject.stw | | Körperschaftsteuer | | en_US |
| dc.subject.stw | | Lohnniveau | | en_US |
| dc.subject.stw | | Europa | | en_US |
| dc.title | | The direct incidence of corporate income tax on wages | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 66322666X | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | en_US |
| Appears in Collections: | | IZA Discussion Papers, Forschungsinstitut zur Zukunft der Arbeit (IZA)
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