The direct incidence of corporate income tax on wages.
A stylised model is provided to show how the direct effect of corporate income tax on wages can be identified in a bargaining framework using cross-company variation in tax liabilities, conditional on value added per employee. Using data on 55,082 companies located in nine European countries over th...
| Hlavní autoři: | , , |
|---|---|
| Médium: | Journal article |
| Jazyk: | English |
| Vydáno: |
Elsevier
2012
|