Replication data for: Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany
- Fuest, Clemens
- Peichl, Andreas
- Siegloch, Sebastian
AbstractThis 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.
Is supplement to
DOI: 10.1257/aer.20130570 (Text)
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: 1 | Registration Date: 2020-07-13