A stylised model is provided to show how the direct effect of corporate income tax on wages
can be identified in a bargaining framework using cross-company variation in tax liabilities …

Public economics is one of the most lively and fascinating fields in economics. There are
theoretical and methodical interconnections to numerous branches of economics as well as …

This study empirically investigates the direct incidence of the corporate income tax through
wage bargaining, using an industry-region level panel data set on all corporations in …

Since the mid-1990s almost all OECD countries have engaged in fundamental reforms of
their tax systems. There is a trend towards higher social security contributions and lower tax …

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 …

In this paper we study the employment effects of a budget neutral restructuring of taxes
levied on employers and employees. We derive conditions for taxes levied on workers to …

This chapter has set out in detail the models which are employed below in order to analyse
the labour market effects of changes in tax rates and in alterations in the tax structure. The …

This paper analyzes revenue-neutral tax reforms for a small open economy which is
constrained to a balanced current account and whose producers have market power on the …

Responding to persistently high rates of unemployment in the European OECD countries,
the design of tax policy in the presence of labor market distortions has received growing …

In this paper I evaluate the effects of a regional experiment that reduced payroll taxes by 3–6
percentage points of the firms' wage sum in northern and eastern Finland. I estimate the …