The direct incidence of corporate income tax on wages ¬リニ

  • Wiji Arulampalam, Michael P. Devereux, Giorgia Maffi, Giorgia Maffini
  • Published 2007

Abstract

The Direct Incidence of Corporate Income Tax on Wages We examine the extent to which 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… (More)

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