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://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

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

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

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

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

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

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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://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

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

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

Fiscal incidence of the property tax

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015273018

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

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

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

Wozny, Florian - 2024

Book / Working Paper

Biased manager aggressiveness, understated profits, tax pass-through, and tax incidence in a differentiated duopoly

Wang, Leonard F. S.; Wu, Di; Ramani, Vinay - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015332628

Who pays for a VAT hike at an international border?

Chávez, Emmanuel; Domínguez, Cristóbal - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467528

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

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015326069

Estimation of tax incidence in Beijing housing market

Tian, Geran; Sun, Chongqi; Wu, Weixing; Bai, Xiao - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015472868

Asymmetric pass-through and competition

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015055663

Better state lotteries

Clotfelter, Charles T. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014631193

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

Wage response to corporate income taxes : a meta-regression analysis

Knaisch, Jonas David; Pöschel, Carla - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014562953

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

Taxation and innovation : evidence from Colombia

Pelaez, Sergio; Hurtado, Bryan; Avila-Maecha, Javier - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014447827

Optimal mixed taxation and market power in a dynamic economy

Aronsson, Thomas; Wendner, Ronald - 2026

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

Excise tax incidence : the inequity of taxing obesity and beauty

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

Persistent link: https://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

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

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

The incidence and distributional effects of the corporate income tax : the role of rent sharing

Gale, William G.; Thorpe, Samuel I. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015330222

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

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://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

Did Foreigners Pay America's Tariffs? : Quantity Discounts, Scale Economies and Incomplete Pass-Through

Ganapati, Sharat; Hottman, Colin J. - 2026

Transaction-level quantity discounts are a pervasive feature of US trade, shaping both price variation and tariff incidence. Using administrative microdata, we show that these discounts reflect transaction-level scale economies rather than market power. Accounting for these micro-level economies...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611205

Housing market responses to the mortgage interest deduction

Damen, Sven; Goeyvaerts, Geert - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015560492

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://ebvufind01.dmz1.zbw.eu/10014450499

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

The impact of the comprehensive real estate holding tax on house prices and rental pass-through

Hong, NamJoo; Hwang, Youngjae - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016060322

Two-sided market power in firm-to-firm trade

Alviarez, Vanessa; Fioretti, Michele; Kikkawa, Ken; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015644852

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://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://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

Who benefits from investment tax incentives? : evidence from China's VAT reform

Cao, Jing; Ma, Guangrong; Mao, Jie; Yin, Haoru - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016072855

Supply and Demand with Market Heterogeneity

Gaarder, Ingvil; Frahan, Lancelot Henry de; Mogstad, Magne - 2026

We revisit the classic identification problem of separating supply and demand for a homogeneous good using data from multiple markets. We allow markets to be heterogeneous according to unobservables, a feature that arises if there are unobservable differences in consumer preferences or firm...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016063264

Distributional impact of Indian GST

Mukherjee, Sacchidananda - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014382380