SPECIFICATION BIAS AND CORPORATE TAX INCIDENCE

1970 ◽  
Vol 23 (4) ◽  
pp. 373-378
Author(s):  
ROBERT J. GORDON
Keyword(s):  
Tax Incidence ◽  
Corporate Tax ◽  
Specification Bias

IMPERFECT LABOR MOBILITY AND CORPORATE TAX INCIDENCE

1992 ◽  
Vol 6 (3) ◽  
pp. 75-82
Author(s):  
AMAR K. PARAI ◽  
MUNIR A. S. CHOUDHARY
Keyword(s):  
Labor Mobility ◽  
Tax Incidence ◽  
Corporate Tax

A spatial model of corporate tax incidence

2015 ◽  
Vol 47 (13) ◽  
pp. 1350-1365 ◽  
Author(s):  
Kevin A. Hassett ◽  
Aparna Mathur
Keyword(s):  
Spatial Model ◽  
Tax Incidence ◽  
Corporate Tax

scholarly journals Sharing the Burden? Empirical Evidence on Corporate Tax Incidence

2019 ◽  
Vol 20 (4) ◽  
pp. e107-e140 ◽  
Author(s):  
Nadja Dwenger ◽  
Viktor Steiner ◽  
Pia Rattenhuber
Keyword(s):  
Empirical Evidence ◽  
Income Tax ◽  
Wage Bargaining ◽  
Corporate Income Tax ◽  
Tax Incidence ◽  
Corporate Tax ◽  
Wage Bill ◽  
Employment Effects ◽  
Prior Literature ◽  
First Time

Abstract This study investigates the direct incidence of the corporate income tax (CIT) through wage bargaining, using an industry-region level panel dataset on all corporations in Germany over the period 1998-2006. For the first time we account for employment effects which result from tax-induced wage changes. Workers share in reductions of the CIT burden; yet, the net effect of wage bargaining on the corporate wage bill, after an exogenous €1 decrease in the CIT burden, is as little as 19-28 cents. This is about half of the effect obtained in prior literature focussing on wages alone.

Sector-Specific Unemployment and Corporate Income Tax Incidence: A Geometric Exposition

1993 ◽  
Vol 37 (1) ◽  
pp. 64-67 ◽  
Author(s):  
Leonard F. S. Wang
Keyword(s):  
Equilibrium Model ◽  
Duality Theory ◽  
Income Tax ◽  
Capital Mobility ◽  
National Income ◽  
Corporate Income Tax ◽  
Tax Incidence ◽  
Corporate Sector ◽  
Corporate Tax ◽  
Simple Geometry

This paper examines the incidence of the corporate income tax using duality theory for a two-sector general equilibrium model in which the economy experiences sector-specific unemployment and perfect capital mobility with a sector-specific rigid-wage in the corporate sector. Utilizing the simple geometry without the complicated mathematical manipulations required in the previous works, we demonstrate that capital always bears more of the corporate tax burden than does labor, while unemployment and national income unambiguously decline.

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