Haufler, Andreas (contributor); Klemm, Alexander (contributor) - 2006
negative
effect on the ratio of corporate taxation to wage taxation. Moreover, we proxy the share
of multinational firms in an … corporate taxation to wage taxation.
Our empirical analysis relates to several recent studies which regress the mix of profit … case the
excess burden associated with corporate taxation rises more steeply than the excess
burden of wage taxation. Hence …