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?: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. (xsd:string)
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  • (Mikrozensus) (xsd:string)
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  • Mikrozensus-Bibliography (xsd:string)
?:dateModified
  • 2019 (xsd:gyear)
?:datePublished
  • 2019 (xsd:gyear)
?:doi
  • 10.1111/geer.12157 ()
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?:fromPage
  • e107 (xsd:string)
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  • english (xsd:string)
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?:issn
  • 1468-0475 ()
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  • 4 (xsd:string)
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?:name
  • Sharing the Burden? Empirical Evidence on Corporate Tax Incidence (xsd:string)
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  • article (xsd:string)
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  • Bibsonomy (xsd:string)
  • In German Economic Review, 20(4), e107-e140, 2019 (xsd:string)
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  • Mikrozensus (MZ) (xsd:string)
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  • 2019 (xsd:string)
  • FDZ_GML (xsd:string)
  • MZ_input2020 (xsd:string)
  • MZ_pro (xsd:string)
  • Mikrozensus (xsd:string)
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  • e140 (xsd:string)
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?:volumeNumber
  • 20 (xsd:string)