Search Results - subject:"Tax incidence"

The asymmetric incidence of business taxes : survey evidence from German firms

Winter, Richard; Doerrenberg, Philipp; Eble, Fabian; … - 2025

We provide novel evidence on the incidence of business taxes using comprehensive survey and experimental data from German firms. Leveraging randomized variation in hypothetical tax changes, we find that the incidence of profit taxes is highly asymmetric. Tax decreases are more likely to benefit...

Persistent link: https://www.econbiz.de/10015420878

Distributional impact of Indian GST based on the NSSO's household consumption expenditure survey of 2022-23

Mukherjee, Sacchidananda - 2025

Persistent link: https://www.econbiz.de/10015423823

From VAT cuts to price tags : evidence from scanner data

Fabo, Brian; Gertler, Pavel; Tóth, Peter - 2025

Persistent link: https://www.econbiz.de/10015449163

The incidence of Social Security taxes on teacher wages and employment

Kim, Dongwoo; Koedel, Cory; Gorina, Eugenia; … - In: Journal of pension economics and finance : JPEF 24 (2025) 3, pp. 351-370

Persistent link: https://www.econbiz.de/10015449505

Taxes and pay without performance : evidence from executives

Arnemann, Laura - 2025

This paper contributes to the ongoing discourse on the taxation of top-income earners by empirically investigating the impact of tax policy changes on pay without performance. Using data on executive compensation in the United States, I compare the sensitivity of executive compensation to...

Persistent link: https://www.econbiz.de/10015324402

The estimation of excise tax revenues and their incidence across the households in Ethiopia

Alshamleh, Osaid; Jenkins, Glenn P.; Miklyaev, Mikhail - 2025

Persistent link: https://www.econbiz.de/10015405010

Capitalists, workers and landlords : a comprehensive analysis of corporate tax incidence

Gstrein, David; Neumeier, Florian; Peichl, Andreas; … - 2025 - This version: August 12, 2025

This paper presents novel estimates of the incidence of corporate taxes by measuring the effect of local business taxes on the welfare of commercial landowners, residential landowners, firm owners, and workers. We use unique data on real estate prices in Germany covering over 32 million...

Persistent link: https://www.econbiz.de/10015448060

Asymmetric pass-through and competition

Genakos, Christos; Lyu, Blair Yuan; Pagliero, Mario - 2024

Persistent link: https://www.econbiz.de/10015055663

Welfare effects of property taxation

Löffler, Max; Siegloch, Sebastian - 2024

We investigate the welfare implications of property taxation. We apply a sufficient statistics approach that accounts for the distributional effects of tax changes at the household level within a spatial equilibrium framework. We show that equity effects are driven by price adjustments in the...

Persistent link: https://www.econbiz.de/10014635345

Tax incidence in heterogeneous markets : the pass-through of air passenger taxes on airfares

Wozny, Florian - 2024

The tax incidence is central to the effectiveness of taxation. In this paper, I examine the pass-through rate of an air … an immediate and nearly full pass-through of taxes. Consistent with theoretical priors for oligopolistic markets, tax … incidence increases with competition but decreases with lower demand elasticity. Furthermore, the air passenger tax reduces …

Persistent link: https://www.econbiz.de/10014484509