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...
Glavni autori: | Arulampalam, W, Devereux, M, Maffini, G |
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Format: | Journal article |
Jezik: | English |
Izdano: |
Elsevier
2012
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Slični predmeti
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The direct incidence of corporation tax on wages
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The direct incidence of corporation tax on wages
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The Incidence of the Corporate Income Tax on Wages: Evidence from Canadian Provinces
od: Kenneth J. McKenzie, i dr.
Izdano: (2017-04-01) -
The Incidence of the Corporate Income Tax on Wages: Evidence from Canadian Provinces
od: Kenneth J. McKenzie, i dr.
Izdano: (2017-04-01)