The direct incidence of corporate income tax on wages
The direct incidence of corporate income tax on wages
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DOI：
10.1016/j.euroecorev.2012.03.003
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发表时间：
2012-08-01
影响因子：
2.8
通讯作者：
Maffini, Giorgia
中科院分区：
文献类型：
--
作者：
Arulampalam, Wiji;Devereux, Michael P.;Maffini, Giorgia
本文提供了一个程式化的模型，展示了企业所得税对工资的直接影响是如何在一个讨价还价的框架中确定的，该框架使用的是以每位员工的增加值为条件的跨公司税收负债差异。利用1996年至2003年期间位于9个欧洲国家的55,082家公司的数据，我们估计与税收相关的工资账单的长期弹性为-0.093。按平均值计算，这意味着外生税收每增加1美元，工资账单就会减少49美分。只有一个微弱的证据表明跨国公司存在差异。(C) 2012 Elsevier B.V.版权所有
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, conditional on value added per employee. Using data on 55,082 companies located in nine European countries over the period 1996-2003, we estimate the long run elasticity of the wage bill with respect to taxation to be -0.093. Evaluated at the mean, this implies that an exogenous rise of $1 in tax would reduce the wage bill by 49 cents. Only a weak evidence of a difference for multinational companies is found. (C) 2012 Elsevier B.V. All rights reserved.