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Titel
Do wages rise when corporate taxes fall? : Evidence from Germany's tax reform 2000 / Nils aus dem Moore, Tanja Kasten, and Christoph M. Schmidt
VerfasserMoore, Nils aus dem ; Kasten, Tanja ; Schmidt, Christoph M.
ErschienenBochum : RWI, [2014]
Umfang37 S. : graph. Darst.
SerieRuhr economic papers ; 532
SchlagwörterDeutschland / Körperschaftsteuerreform / Steuerquote / Inzidenz <Wirtschaft> / Lohnfestlegung / Online-Publikation
URNurn:nbn:de:hbz:6:2-43467 
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Do wages rise when corporate taxes fall? [1.41 mb]
Zusammenfassung

We contribute to the empirical literature on the effective incidence of corporate income taxation by using the German Business Tax Reform of the year 2000 (GBTR 2000) as a natural experiment. Its effect on wages in the manufacturing sector is identified by means of a difference-in-differences analysis that uses French firms as comparison group. We provide evidence that GBTR 2000 led to a significant and sizeable wage effect. For 2001, the first year after GBTR 2000 took effect, we estimate a short-run effect that implies a wage increase of 7.9 percent. Due to the dynamic nature of the empirical model used, the incidence effect grows gradually over time during the evaluation period.

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