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Sharing the burden
Dwenger, Nadja ;  Rattenhuber, Pia ;  Steiner, Viktor ;  Universität <Berlin, Freie Universität> / Fachbereich Wirtschaftswissenschaft

HaupttitelSharing the burden
Titelzusatzempirical evidence on corporate tax incidence
AutorDwenger, Nadja
AutorRattenhuber, Pia
AutorSteiner, Viktor
Institution/KörperschaftUniversität <Berlin, Freie Universität> / Fachbereich Wirtschaftswissenschaft
Seitenzahl37 S.
Schriftenreihe Discussion paper / School of Business & Economics ; 2011/19 : Economics
Freie Schlagwörtertax incidence; wage determination; corporate income taxation; corporate tax return data
DDC336 Öffentliches Finanzwesen
ZusammenfassungThis study assesses the burden of capital income tax passed onto labor through wage bargaining over economic rents, using estimations based on a unique pseudo-panel data set from Germany for the period 1998 to 2006. Tax return data cover the universe of corporations subject to corporate income tax, and labor market variables reflect the full record of employees covered by Social Security. We find that wage bargaining after a reduction in tax rates does not increase the wage bill if employment effects neglected by previous empirical studies are taken into account. Any increase in the total wage bill by higher wage rates set is equally compensated for by lower levels of employment. If adjustments in employment due to the increased user cost of capital are taken into account, a cut in corporate income taxes by 1 euro increases the wage bill by 0.47 euro. The identification of these effects comes from variation in the firm-specific average corporate tax rate across firms and over time resulting from two substantial tax reforms. The endogeneity of the firmspecific tax rate is controlled for by an instrumental variable approach. The instrument for the observed average tax rate is the counterfactual tax rate that a corporation would have faced in a particular period, had there been no endogenous change of its tax base, constructed using a detailed microsimulation model.
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Fachbereich/EinrichtungFB Wirtschaftswissenschaft
Arbeitsbereich/InstitutInstitut für Wirtschaftspolitik und Wirtschaftsgeschichte
Erscheinungsjahr2011
Dokumententyp/-SammlungenBuch
SpracheEnglisch
Rechte Nutzungsbedingungen
Erstellt am15.12.2011 - 11:36:30
Letzte Änderung23.01.2014 - 16:20:19
 
Statische URLhttp://edocs.fu-berlin.de/docs/receive/FUDOCS_document_000000012615
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