Search Results - subject_exact:"Tax incidence"

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654285

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654749

What drives tax policy choices?

Alm, James - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015619675

Distributional impacts of heterogenous carbon prices in the EU

Merkle, Magnus; Dolphin, Geoffroy - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015627580

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015666021

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://www.econbiz.de, 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

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, ebvufind01.dmz1.zbw.eu/10015448060

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

Gstrein, David; Neumeier, Florian; Peichl, Andreas; … - 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015324402

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Taxes and pay without performance: Evidence from executives

Arnemann, Laura - 2025

Book / Working Paper

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, 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015423823

From VAT cuts to price tags : evidence from scanner data

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

Persistent link: https://www.econbiz.de, 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://www.econbiz.de, 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015405010

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015585254

Taxation, revenue sharing and price discrimination

D'Annunzio, Anna; Russo, Antonio - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015580524

Asymmetric pass-through and competition

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/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, 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

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014484509

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Tax Incidence in Heterogeneous Markets: The Pass-through of Air Passenger Taxes on Airfares

Wozny, Florian - 2024

Book / Working Paper

Carbon tax pass-through: Incidence with vertical integration and price regulation

Blundell, Wesley; Vélez-Velásquez, Juan Sebastián - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015326069

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://www.econbiz.de, 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015560505

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668565

Optimal mixed taxation and market power in a dynamic economy

Aronsson, Thomas; Wendner, Ronald - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667336

Does capital bear the burden of local corporate taxes? : evidence from Germany

Ardalan, Aria; Kessing, Sebastian; Qari, Salmai; … - 2023

Exploiting the German 2008 tax reform we employ an event study design to assess the effects of local corporate taxes on stock prices. We match firms to the local tax rates at their respective headquarters and analyze the differential stock market responses to the reform decision. We find that...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014414015

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Does capital bear the burden of local corporate taxes? : evidence from Germany

Ardalan, Aria; Kessing, Sebastian; Qari, Salmai; … - 2023

Book / Working Paper

Excise tax incidence : the inequity of taxing obesity and beauty

Alshamleh, Osaid; Jenkins, Glenn P.; Ekici, Tufan - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014526670

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Excise tax incidence : the inequity of taxing obesity and beauty

Alshamleh, Osaid; Jenkins, Glenn P.; Ekici, Tufan - 2023

Book / Working Paper

Excise tax incidence : the inequity of taxing obesity and beauty

Alshamleh, Osaid; Jenkins, Glenn P.; Ekici, Tufan - 2023

Book / Working Paper

Efficiency and incidence of taxation with free entry and love-of-variety

Kroft, Kory; Laliberté, Jean-William; Leal Vizcaíno, René - 2023

We develop a theory of commodity taxation featuring imperfect competition along with love-of-variety preferences and endogenous firm entry and exit, and we derive new formulas for the efficiency and pass-through of specific and ad valorem taxes. These formulas unify existing canonical ones and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014450499

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

Kinnl, Klara; Wohak, Ulrich - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014457819

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

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

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

Taxing the gender gap : labor market effects of a payroll tax cut for women in Italy

Rubolino, Enrico - 2023

This paper studies the labor market effects of a large payroll tax cut for female hires in Italy. Starting in January 2013, the payroll tax rate paid by the employer for female hires was reduced by 50 percent for a period of 12 months for temporary jobs and 18 months for permanent jobs....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014333346

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Taxing the gender gap: Labor market effects of a payroll tax cut for women in Italy

Rubolino, Enrico - 2023

Book / Working Paper

Taxing the Gender Gap: Labor Market Effects of a Payroll Tax Cut for Women in Italy

Rubolino, Enrico - 2022

Book / Working Paper

Taxing the gender gap : labor market effects of a payroll tax cut for women in Italy

Rubolino, Enrico - 2022

Book / Working Paper

Taxing the gender gap : labor market effects of a payroll tax cut for women in Italy

Rubolino, Enrico - 2022

Book / Working Paper

VAT pass-through and competition : evidence from the Greek islands

Dimitrakopoulou, Lydia; Genakos, Christos; Kampouris, … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015181848

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VAT pass-through and competition : evidence from the Greek Islands

Dimitrakopoulou, Lydia; Genakos, Christos; Kampouris, … - 2023

Book / Working Paper

VAT pass-through and competition : evidence from the Greek islands

Dimitrakopoulou, Lydia; Genakos, Christos; Kampouris, … - 2023

Book / Working Paper

VAT pass-through and competition : evidence from the Greek Islands

Dimitrakopoulou, Lydia; Genakos, Christos; Kampouris, … - 2023

Book / Working Paper

Distributional impact of Indian GST

Mukherjee, Sacchidananda - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014382380

Estimating the distributional burden of general sales tax in Pakistan

Ara, Iffat - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014425749

The impact of intrafirm incentive conflicts on the interplay between tax incidence and economic efficiency

Fan, Qintao; Johnson, Nicole Bastian; Pfeiffer, Thomas - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014442829

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The Impact of Intrafirm Incentive Conflicts on the Interplay between Tax Incidence and Economic Efficiency

Fan, Qintao; Johnson, Nicole Bastian; Pfeiffer, Thomas - 2023

Book / Working Paper

Do consumers pay the corporate tax?

Jacob, Martin; Müller, Maximilian A.; Wulff, Thorben - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014443125

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Do Consumers Pay the Corporate Tax?

Jacob, Martin - 2020

Book / Working Paper

The Asymmetric Incidence of Business Taxes: Survey Evidence from German Firms

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015449948

Capitalists, Workers and Landlords: A Comprehensive Analysis of Corporate Tax Incidence

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015461489

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

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015564434

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015547587

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015374296

Canada's waning competitiveness on capital gains taxes

Fuss, Jake; Munro, Grady - 2025

Persistent link: https://www.econbiz.de, 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015199831

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

Lanterna, Federica; Ricci, Mattia - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015467235

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

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

With the increase in fuel economy of the personal transportation fleet along with the increased penetration of hybrid and electric vehicles, federal motor vehicle fuel excise tax revenue has been steadily declining. This has led to calls for finding a replacement for this tax. One option is to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015421843

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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://www.econbiz.de, 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015555746

Measuring provincial tax progressivity in Canada

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015519803

The redistributive effects of in-kind transfers in Italy

Dicarlo, Emanuele; Savegnago, Marco - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015585242

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015484351

Corporate taxation and market power wealth

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

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

Fiscal incidence of the property tax

Ihlanfeldt, Keith Ray; Rodgers, Luke P. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015273018