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Replication data for: Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany

Version
V0
Resource Type
Dataset
Creator
  • Fuest, Clemens
  • Peichl, Andreas
  • Siegloch, Sebastian
Publication Date
2018-02-01
Description
  • Abstract

    This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities exploiting 6,800 tax changes for identification. Using event study designs and difference-in-differences models, we find that workers bear about one-half of the total tax burden. Administrative linked employer-employee data allow us to estimate heterogeneous firm and worker effects. Our findings highlight the importance 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.
Availability
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Relations
  • Is supplement to
    DOI: 10.1257/aer.20130570 (Text)
Publications
  • Fuest, Clemens, Andreas Peichl, and Sebastian Siegloch. “Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany.” American Economic Review 108, no. 2 (February 2018): 393–418. https://doi.org/10.1257/aer.20130570.
    • ID: 10.1257/aer.20130570 (DOI)

Update Metadata: 2020-07-13 | Issue Number: 3 | Registration Date: 2019-10-12

Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian (2018): Replication data for: Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany. Version: V0. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset. https://doi.org/10.3886/E112920