The direct incidence of corporation tax on wages
We examine how far taxes on corporate income are directly shifted onto the workforce. We use data on 55,082 companies located in nine European countries over the period 1996-2003. We identify this direct shifting through cross-company variation in tax liabilities, conditional on value added per empl...
| Main Authors: | , , |
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| Format: | Journal article |
| Published: |
2011
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