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...

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Main Authors: Arulampalam, W, Devereux, M, Maffini, G
格式: Journal article
语言:English
出版: Elsevier 2012

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