dc.contributor.author
Knaisch, Jonas
dc.contributor.author
Pöschel, Carla
dc.date.accessioned
2023-01-02T13:00:20Z
dc.date.available
2023-01-02T13:00:20Z
dc.identifier.uri
https://refubium.fu-berlin.de/handle/fub188/35211.2
dc.identifier.uri
http://dx.doi.org/10.17169/refubium-34928.2
dc.description.abstract
The wage elasticity to corporate income tax (CIT) is an essential parameter for assessing tax policy reforms. This paper applies meta-regression analysis to quantitatively review the growing empirical tax incidence literature that indicates a substantial shift of the tax burden onto employees. While most studies report a large wage-reducing effect of the CIT, our findings suggest that estimates with positive values are published less often than they should. After accounting for the bias, our average estimate of the semi-elasticity suggests that the tax incidence effect on wages is economically small: a one percentage point increase in the corporate tax rate is associated with a decline in wages of only 0.054% to 0.078%. Moreover, we find that the CIT variable, econometric method, data, and underlying theoretical mechanism of studies drive the heterogeneity among estimates.
en
dc.publisher
Freie Universität Berlin
dc.rights.uri
http://www.fu-berlin.de/sites/refubium/rechtliches/Nutzungsbedingungen
dc.subject
tax incidence
en
dc.subject
corporate income tax
en
dc.subject
semi-elasticity
en
dc.subject
meta-regression analysis
en
dc.subject.ddc
300 Sozialwissenschaften::330 Wirtschaft::336 Öffentliche Finanzen
dc.title
Wage Response to Corporate Income Taxes: A Meta-Regression Analysis
dc.contributor.type
data_collector
dc.title.subtitle
Data and Replication Codes
refubium.affiliation
Wirtschaftswissenschaft
refubium.affiliation.other
Betriebswirtschaftslehre / Department Finance, Accounting and Taxation (FACTS)

dcterms.accessRights.openaire
open access