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...
| Main Authors: | , , |
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| 格式: | Journal article |
| 語言: | English |
| 出版: |
Elsevier
2012
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