Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/51691 
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dc.contributor.authorArulampalam, Wijien
dc.contributor.authorDevereux, Michael P.en
dc.contributor.authorMaffini, Giorgiaen
dc.date.accessioned2011-06-28-
dc.date.accessioned2011-11-23T11:33:04Z-
dc.date.available2011-11-23T11:33:04Z-
dc.date.issued2010-
dc.identifier.urihttp://hdl.handle.net/10419/51691-
dc.description.abstractWe 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
dc.language.isoengen
dc.publisher|aInstitute for the Study of Labor (IZA) |cBonnen
dc.relation.ispartofseries|aIZA Discussion Papers |x5293en
dc.subject.jelH22en
dc.subject.jelH25en
dc.subject.jelJ50en
dc.subject.ddc330en
dc.subject.keywordincome taxen
dc.subject.keywordwage bargainingen
dc.subject.keywordeffective incidenceen
dc.subject.stwUnternehmensbesteuerungen
dc.subject.stwKörperschaftsteueren
dc.subject.stwLohnniveauen
dc.subject.stwEuropaen
dc.titleThe direct incidence of corporate income tax on wages-
dc.typeWorking Paperen
dc.identifier.ppn66322666Xen
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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