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dc.contributor.authorArulampalam, Wijien_US
dc.contributor.authorDevereux, Michael P.en_US
dc.contributor.authorMaffini, Giorgiaen_US
dc.date.accessioned2011-06-28en_US
dc.date.accessioned2011-11-23T11:33:04Z-
dc.date.available2011-11-23T11:33:04Z-
dc.date.issued2010en_US
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_US
dc.language.isoengen_US
dc.publisherIZA Bonnen_US
dc.relation.ispartofseriesDiscussion paper series // Forschungsinstitut zur Zukunft der Arbeit 5293en_US
dc.subject.jelH22en_US
dc.subject.jelH25en_US
dc.subject.jelJ50en_US
dc.subject.ddc330en_US
dc.subject.keywordincome taxen_US
dc.subject.keywordwage bargainingen_US
dc.subject.keywordeffective incidenceen_US
dc.subject.stwUnternehmensbesteuerungen_US
dc.subject.stwK├Ârperschaftsteueren_US
dc.subject.stwLohnniveauen_US
dc.subject.stwEuropaen_US
dc.titleThe direct incidence of corporate income tax on wagesen_US
dc.typeWorking Paperen_US
dc.identifier.ppn66322666Xen_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
Appears in Collections:IZA Discussion Papers, Forschungsinstitut zur Zukunft der Arbeit (IZA)

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