Sharing the Burden? Empirical Evidence on Corporate Tax Incidence

Nadja Dwenger · Viktor Steiner · Pia Rattenhuber

19 citations0/0 files storedGerman Economic Review

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Corporate Taxation and Avoidance Economic and Fiscal Studies Labor market dynamics and wage inequality

Abstract

Abstract This study investigates the direct incidence of the corporate income tax (CIT) through wage bargaining, using an industry-region level panel dataset on all corporations in Germany over the period 1998-2006. For the first time we account for employment effects which result from tax-induced wage changes. Workers share in reductions of the CIT burden; yet, the net effect of wage bargaining on the corporate wage bill, after an exogenous €1 decrease in the CIT burden, is as little as 19-28 cents. This is about half of the effect obtained in prior literature focussing on wages alone.

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References

1992Unemployment: macroeconomic performance and the labour market 1982Lectures in Public Economics.1962The Incidence of the Corporation Income Tax 1998Labor market institutions and economic performance 2002The elasticity of taxable income: evidence and implications 2004OECD Employment Outlook 2004 1996Wages, Profits, and Rent-Sharing 1983UNIONS, REAL WAGES AND EMPLOYMENT IN BRITAIN 1951–79

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