Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/288158 
Erscheinungsjahr: 
2023
Quellenangabe: 
[Journal:] Contemporary Accounting Research [ISSN:] 1911-3846 [Volume:] 40 [Issue:] 4 [Publisher:] John Wiley & Sons, Inc. [Place:] Hoboken, USA [Year:] 2023 [Pages:] 2785-2815
Verlag: 
John Wiley & Sons, Inc., Hoboken, USA
Zusammenfassung: 
Using granular gas price data and rich variation in corporate tax rates, we find that corporate taxes increase consumer prices. About 64% of the corporate tax is borne by consumers. The effect is stronger when firms have limited access to tax planning opportunities, face stricter tax enforcement, or when consumer demand is less elastic. Taxes also reduce the number of firms and their scale, consistent with a tax‐induced increase in marginal cost. Our results suggest that tax policies that increase effective corporate tax rates may have unintended consequences for consumers through higher prices.
Schlagwörter: 
corporate tax
tax enforcement
tax incidence
tax planning
tax policy
application des dispositions fiscales
incidence fiscale
impôt sur les sociétés
planification fiscale
politiques fiscales
Persistent Identifier der Erstveröffentlichung: 
Creative-Commons-Lizenz: 
cc-by Logo
Dokumentart: 
Article
Dokumentversion: 
Published Version

Datei(en):
Datei
Größe





Publikationen in EconStor sind urheberrechtlich geschützt.