Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars - 2012
Empirical evidence on the degree of business-tax shifting to employees via the wage level is highly controversial and … panel data set, we exploit the regional variation of the German business income taxation to adress these issues. Our results … suggest an elasticity of wages with respect to business taxes that ranges between -0.28 to -0.46, once we control for …