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  1. Ausschöpfungsgrad der Realsteuern in Rheinland-Pfalz
    eine finanzwissenschaftliche Folgeuntersuchung für den Zeitraum 2009 bis 2015
    Author: Döring, Thomas; Rischkowsky, Franziska
    Published: September 2017
    Publisher:  Sofia, Sonderforschungsgruppe Institutionsenanalyse, Darmstadt

    Location:
    Bundesverfassungsgericht, Bibliothek
    Signature:
    KL/P 72: 119
    Inter-library loan:
    Unlimited inter-library loan, copies and loan

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    C 280019
    Inter-library loan:
    Unlimited inter-library loan, copies and loan
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    Content information
    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    ISBN: 3941627627; 9783941627628
    Other identifier:
    9783941627628
    Series: sofia-Diskussionsbeiträge zur Institutionenanalyse ; Nr. 17, 3
    Subjects: Grundsteuer; Gewerbesteuer; Steuereinnahmen; Steuertarif; Steuerwettbewerb; Rheinland-Pfalz; Deutschland
    Scope: 60, XIV Seiten, 8 Illustrationen, 29.7 cm x 21 cm, 200 g
  2. Do higher corporate taxes reduce wages?
    micro evidence from Germany
    Author: Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian
    Published: September 2017
    Publisher:  ifo Institute - Leibniz Institute for Economic Research at the University of Munich, Munich, Germany

    This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities exploiting 6,800 tax changes for identication. Using event study designs and differences-in-dierences models, we fins that workers bear... more

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 402 (241)
    Inter-library loan:
    No inter-library loan

     

    This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities exploiting 6,800 tax changes for identication. Using event study designs and differences-in-dierences models, we fins that workers bear about half of the total tax burden. Administrative linked employer-employee data allow us to estimate heterogeneous firm and worker effects. Our findings highlight the importace of labor market institutions and profit-shifting opportunities for the incidence of corporate taxes on wages. Moreover, we show that low-skilled, young and female employees bear a larger share of the tax burden. This has important distributive implications.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/171163
    Edition: This version: September 22, 2017
    Series: Ifo working papers ; 241 (2017)
    Subjects: Unternehmensbesteuerung; Gewerbesteuer; Steuerinzidenz; Steuerwirkung; Lohn; Deutschland
    Scope: 1 Online-Ressource (circa 86 Seiten), Illustrationen