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Do higher corporate taxes reduce wages? : micro evidence from Germany ; this paper is a completely revised version of ZEW Discussion Paper No. 13-039

Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2015 - First version: July 2011.

This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities. Administrative linked employer-employee data allows estimating heterogeneous worker and firm effects. We set up a general theoretical framework showing that corporate taxes can have a...

Persistent link: https://www.econbiz.de/10011409928

Do higher corporate taxes reduce wages? : micro evidence from Germany

Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2017 - This version: September 22, 2017

This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities exploiting 6,800 tax changes for identication. Using event study designs and differences-in-dierences models, we fins that workers bear about half of the total tax burden. Administrative...

Persistent link: https://www.econbiz.de/10011724405

Do higher corporate taxes reduce wages? : micro evidence from Germany

Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - In: The American economic review 108 (2018) 2, pp. 393-418

Persistent link: https://www.econbiz.de/10011821026

Grundlegende Gewerbesteuerreformen haben deutliche Umverteilungswirkungen

Bach, Stefan; Fossen, Frank M. - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 75 (2008) 39, pp. 586-590

Persistent link: https://www.econbiz.de/10003756108

Sollen Freiberufler und Landwirte Gewerbesteuer zahlen? : steuersystematische Überlegungen und empirische Wirkungsanalysen

Bach, Stefan; Broer, Michael; Fossen, Frank M. - In: Review of regional research : a publication of the … 30 (2010) 1, pp. 71-90

Persistent link: https://www.econbiz.de/10003940435

Empirical studies on tax distribution and tax reform in Germany

Bach, Stefan - 2012

This professorial dissertation thesis collects several empirical studies on tax distribution and tax reform in Germany … presumptive tax base erosion. Chapter 4 deals with several assessment studies on the ecological tax reform implemented in Germany … econometric input-output model and a recursive-dynamic computable general equilibrium (CGE) model. Both models show that Germany …

Persistent link: https://www.econbiz.de/10009657735

Do higher corporate taxes reduce wages? : micro evidence from Germany

Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2013

Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which change each year, linked to administrative matched...

Persistent link: https://www.econbiz.de/10009740285

Do higher corporate taxes reduce wages? : micro evidence from Germany

Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2013 - First version: July 2011, This version: May 3, 2013

Persistent link: https://www.econbiz.de/10009743763

Do higher corporate taxes reduce wages? : micro evidence from Germany

Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2013 - This version: May 3, 2013

Persistent link: https://www.econbiz.de/10009762793

Reforming the German local business tax : lessons from an international comparison and a microsimulation analysis

Fossen, Frank; Bach, Stefan - In: FinanzArchiv : public finance analysis 64 (2008) 2, pp. 245-272

Persistent link: https://www.econbiz.de/10003740693