Search Results - subject_exact:"Steuerkapitalisierung"

Navigating the Amazon : the incidence of digital service taxes

Langenmayr, Dominika; Muddasani, Rohit Reddy - 2026

Firms in the digital economy often pay little tax in the countries where their customers are based. In response, market countries have introduced digital service taxes on the revenue of these firms to indirectly tax their profits. We study the incidence of these taxes using data on Amazon, the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015654285

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Navigating the amazon : the incidence of digital service taxes

Langenmayr, Dominika; Muddasani, Rohit Reddy - 2026

Book / Working Paper

Who bears the burden of payroll taxes at the top?

Schreiner, Ragnhild; Torsvik, Gaute; Yndesdal, Gjermund … - 2026

This paper estimates the incidence of a Norwegian payroll tax reform that introduced a five-percentage point surcharge on employer payroll taxes for earnings above a specified threshold. We find no evidence that the surcharge was shifted onto high-income workers, despite these workers becoming...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015654749

What drives tax policy choices?

Alm, James - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015619675

Distributional impacts of heterogenous carbon prices in the EU

Merkle, Magnus; Dolphin, Geoffroy - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015627580

From pandemic to cost-of-living crisis : the distributional impact of UK tax and benefit policies, 2019–2023

Gorelova, Daria; Richiardi, Matteo; Van de Ven, Justin - 2026

This paper analyses how UK tax-benefit policies shaped poverty, inequality, and living standards between 2019 and 2023, spanning the COVID-19 shock and the subsequent cost-of-living crisis. Using the UKMOD tax-benefit microsimulation model combined with imputed household consumption data, we...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015634096

The distributional consequences of tax pass-through : the case of Germany's fuel tax discount

Frondel, Manuel; Thiel, Patrick; Vance, Colin - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015560505

Are senior workers overpriced? : evidence from an age-differentiated payroll tax in Norway

Holden, Steinar; Markussen, Simen; Røed, Knut - 2026

Differentiation of the employer-borne payroll tax may be a tool to raise employment for groups whose wage entitlements are set above market clearing levels - e.g., through collective bargaining, minimum wage legislation or implicit contracts. We provide an empirical evaluation of a reform in...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015666021

Optimal mixed taxation and market power in a dynamic economy

Aronsson, Thomas; Wendner, Ronald - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667336

Corporate tax incidence and tax avoidance : evidence from the German business tax reform 2008

Eichfelder, Sebastian; Nguyen, Hang T. T. - 2026

This study examines the interplay between corporate tax avoidance and the incidence of the corporate income tax falling on wages and employment. Using the German Business Tax Reform 2008 (GBTR 2008) as a natural experiment, we investigate how a large tax cut of about nine percentage points...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015638611

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Corporate tax incidence and tax avoidance : evidence from the German Business Tax Reform 2008

Eichfelder, Sebastian; Nguyen, Hang T. T. - 2025

Book / Working Paper

Comparing tax and benefit microsimulation models : a guide for analysts in low- and middle-income countries

Abramovsky, Laura; Evans, Martin; Iddrisu, Abdul Malik; … - 2026

Tax and benefit microsimulation models (MSMs) and fiscal incidence analyses (FIAs) are important tools for understanding how fiscal policies affect households across the income distribution. They are used to assess who bears the burden of taxation, who benefits from public spending, and how...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668565

On the incidence neutrality of employer and employees social contributions, again

Alemán, Christian; Mimani, Pranav; … - 2026

This paper revisits the belief that the mix of employer and employee social security contributions is neutral for employment and equilibrium wages. We establish the conditions required for neutrality across competitive settings, institutional minimum wages, progressive taxation, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016069306

The limits of a broad VAT cut : pass-through heterogeneity and welfare interpretation

Barczay, Michael; Hebous, Shafik; Zimmermann, Tom - 2026

This paper studies heterogeneity in the pass-through of Germany's temporary VAT reduction in July 2020. Using confidential product-level CPI data, we document substantial dispersion in consumer-price responses: nearly half of standard-rate products show no consumer-price change, while 30 percent...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016083761

Free the period? : evaluating tampon tax reforms using household scanner data

Kinnl, Klara; Wohak, Ulrich - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016070526

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Free the period? : evaluating tampon tax reforms using household scanner data

Kinnl, Klara; Wohak, Ulrich - 2023

Book / Working Paper

Optional non-filing and tax overwithholding : evidence from South Africa

Esser, Luisa; Mertens, Gereon; Riedel, Nadine; … - 2026

Tax withholding in Pay-As-You-Earn systems is common across developing countries and considered essential for the effective enforcement of personal income taxation. To limit administrative burdens, Pay-As-You-Earn is often coupled with generous tax non-filing options. Drawing on rich tax...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016084700

Using carbon pricing revenues to empower low-income households with renewable energy : distributional analysis for Tanzania

Asare, Abigail Opokua; Schürer, Laura - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016087360

The incidence of fuel-price shocks and tax holidays : evidence from the 2026 oil shock

Bradt, Jacob T.; Taylor, Reid B. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016097822

Food prices and tax incidence : evidence from Brazilian data

Canêdo-Pinheiro, Mauricio; Pessôa, Leonel Cesarino; … - 2025

The paper estimates the ICMS (a kind of value-added tax at the state level) incidence on a basket of 79 food products from 1994 to 2021 in the Brazilian states of Bahia, Rio de Janeiro, Minas Gerais and São Paulo.We use panel data estimators to evaluate the pass-through of the ICMS to consumer...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015547587

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

Gstrein, David; Neumeier, Florian; Peichl, Andreas; … - 2025

This paper presents novel estimates of the incidence of corporate taxes that, for the first time, account for commercial real estate. We combine unique real estate data with administrative data on wages and profits in Germany. We leverage over 17,000 local business tax changes for our empirical...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015655466

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

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

Edition: This version: August 12, 2025

Book / Working Paper

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://ebvufind01.dmz1.zbw.eu/10015324402

Shifting sweetness : impacts of South Africa's Health Promotion Levy on sugar-sweetened beverages

Cejka, Tim; Piek, Marlies; Waseem, Mazhar - 2025

Sin taxes are increasingly being used to discourage the consumption of goods perceived to harm individuals and society. This paper examines the impact of South Africa's Health Promotion Levy (HPL)-the first sugar tax implemented in Africa-on the consumption of sugar-sweetened beverages (SSBs) in...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015374296

Canada's waning competitiveness on capital gains taxes

Fuss, Jake; Munro, Grady - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015191262

The distributional effects of carbon pricing in Türkiye

Can, Zeynep Gizem; O'Donoghue, Cathal; Sologon, Denisa M. - 2025

As middle income countries grow they see an increase in demand for energy. To avoid extreme climate change as these countries develop, there will be a need to decarbonise the increased energy consumption as they grow. We use the PRICES microsimulation model to examine the impact of carbon...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015199831

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://ebvufind01.dmz1.zbw.eu/10015420878

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

Mukherjee, Sacchidananda - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015423823

Taxing fairly or failing badly? : reduced VAT rates and redistribution

Lanterna, Federica; Ricci, Mattia - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467235

From VAT cuts to price tags : evidence from scanner data

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015449163

The incidence of Social Security taxes on teacher wages and employment

Kim, Dongwoo; Koedel, Cory; Gorina, Eugenia; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015449505

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://ebvufind01.dmz1.zbw.eu/10015405010

From tank to odometer : winners and losers from a gas-to-VMT tax shift

Knittel, Christopher R.; Metcalf, Gilbert E.; Saraf, … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015458650

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From Tank to Odometer : Winners and Losers from a Gas-to-VMT Tax Shift

Knittel, Christopher R.; Metcalf, Gilbert E.; Saraf, … - 2025

Book / Working Paper

VAT incidence in real VAT systems

Brusco, Giacomo; Velayudhan, Tejaswi - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015562962

Market power and the heterogeneous pass-through of corporate taxes to consumer prices

Dedola, Luca; Osbat, Chiara; Reinelt, Timo - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015555746

Measuring provincial tax progressivity in Canada

Fuss, Jake; Li, Nathaniel; Munro, Grady - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015519803

The redistributive effects of in-kind transfers in Italy

Dicarlo, Emanuele; Savegnago, Marco - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015585242

Income taxes and firm competitiveness : a case study from the National Football League

Posmanick, Benjamin; Pinheiro, Ryan; Ameis, Dylan; Fay, Sean - 2025

In the National Football League, teams have been subjected to a salary cap, which has prevented teams from paying players in aggregate over a specified value since 1994. The presence of the salary cap provides a unique setting for understanding how tax rates affect the competitiveness of teams....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015585254

Taxation, revenue sharing and price discrimination

D'Annunzio, Anna; Russo, Antonio - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015580524

Taxes and gender equality : the incidence of the "tampon tax"

Büttner, Thiess; Hechtner, Frank; Madzharova, Boryana - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015580790

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Taxes and gender equality : the incidence of the "tampon tax"

Büttner, Thiess; Hechtner, Frank; Madzharova, Boryana - 2023

Book / Working Paper

Taxes and Gender Equality : The Incidence of the ‘Tampon Tax’

Büttner, Thiess; Hechtner, Frank; Madzharova, Boryana - 2023

Book / Working Paper

Rethinking corporate tax incidence : the role of firms, workers, and landowners

Gstrein, David; Neumeier, Florian; Peichl, Andreas; … - 2025

The question of who ultimately bears the burden of corporate income tax is central to tax policy, with implications for both fairness and efficiency. Previous evidence for Germany suggested that workers absorb a large share through lower wages, raising concerns about the distributional...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484351

Corporate taxation and market power wealth

Brun, Lídia; González, Ignacio; Montecino, Juan A. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015456346

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Corporate Taxation and Market Power Wealth

Brun, Lídia; González, Ignacio; Montecino, Juan - 2023

Book / Working Paper

On taxes and wonders : complete fiscal accounts at the household level in Israel

Karlinsky, Ariel; Sadeh, Tom; Yogev, Eran; Sarel, Michael - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015608677

The impact of flat taxes on income and wealth inequality

Brzezinski, Michal; Akarsu, Mahmut Zeki - 2025

Flat tax systems have gained traction in countries that transitioned from socialism, with more than 20 nations in Eastern Europe and Central Asia adopting such systems since the mid-1990s. These reforms aimed to streamline tax processes, enhance compliance, and boost economic growth. While...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015394410

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://ebvufind01.dmz1.zbw.eu/10014635345

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Welfare effects of property taxation

Löffler, Max; Siegloch, Sebastian - 2021

Book / Working Paper

Welfare effects of property taxation

Löffler, Max; Siegloch, Sebastian - 2021

Book / Working Paper

Welfare effects of property taxation

Löffler, Max; Siegloch, Sebastian - 2021

Book / Working Paper

Welfare effects of property taxation

Löffler, Max; Siegloch, Sebastian - 2021

Book / Working Paper

The legal incidence of ad valorem taxes matters

Pauwels, Wilfried; Schroyen, Fred - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014566152

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The legal incidence of ad valorem taxes matters

Pauwels, Wilfried; Schroyen, Fred - 2023

Book / Working Paper

The distributional impact of tax and benefit reforms since 2010

Waters, Tom; Wernham, Thomas - 2024

The past 14 years have witnessed an enormous amount of reform to the tax and benefit system. While it is tempting for politicians to draw attention to one set of reforms or another, what matters for household incomes is the whole system. In this report, we study the impact of policy changes to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014552656

Bearing the burden : implications of tax reporting institutions on evasion and incidence

Kotakorpi, Kaisa; Nurminen, Tuomas; Miettinen, Topi; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014552896

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 passenger tax to airfares. Additionally, I analyse its impact on passenger numbers, air transport capacity, and the interaction with supply and demand elasticity. For...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014484509

Fiscal incidence on the island : Grenada's fiscal system and its incidence

Canavire-Bacarreza, Gustavo; Gómez Aliaga, Guillermo; … - 2024

This paper examines the distributional effects of fiscal policy in Grenada. Using data from the 2017-2018 Living Conditions and Household Budgets Survey and following the Commitment to Equity (CEQ) analysis framework, we estimate the effects of fiscal policy interventions on inequality and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014486374

Salience and taxation with imperfect competition

Kroft, Kory; Laliberté, Jean-William; Leal-Vizcaíno, René - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014528590

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Salience and taxation with imperfect competition

Kroft, Kory; Laliberté, Jean-William P.; Vizcaíno, … - 2022

Book / Working Paper

Salience and taxation with imperfect competition

Kroft, Kory; Laliberté, Jean-William P.; Leal … - 2020

Book / Working Paper

Salience and Taxation with Imperfect Competition

Kroft, Kory; Laliberté, Jean-William; Leal Vizcaíno, René - 2022

Book / Working Paper

Salience and Taxation with Imperfect Competition

Kroft, Kory; Laliberté, Jean-William; Leal Vizcaíno, René - 2022

Book / Working Paper

Salience and Taxation with Imperfect Competition

Kroft, Kory - 2020

Book / Working Paper

Improving the estimation of the distributional impacts of carbon pricing and targeted transfers to reduce its regressivity in Latin American countries

Mardones Poblete, Cristian - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015163215

The legal and real incidence of VAT Reforms in Mexico : distributional effects and impacts on poverty

Rivas, Aldair; Chávez, Emmanuel; Rojas, Irvin; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015462747

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The legal and real incidence of VAT reforms in Mexico: distributional effects and impacts on poverty

Rivas, Aldair; Chávez, Emmanuel; Rojas, Irvin; … - 2024

Book / Working Paper

Distributional Effects of Taxation of Processed Foods in Brazil

Coelho, Bernardo D. P.; Iunes, Roberto; Ivins, Courtney - 2024

This paper examines the potential distributional effects of a tax increase on processed and ultra-processed foods. Using data from the most recent Brazilian consumption survey (POF 2017/2018), it analyzes the welfare changes that households would experience when facing increased costs for these...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015113352