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Impact of Corporate Taxes on Wages in Germany by vinicius.nogueira is a document available to read on EtoBox.
This paper investigates the impact of corporate taxes on wages in Germany, utilizing a 20-year panel of municipal tax changes. The findings indicate that workers bear approximately 51% of the total tax burden, with low-skilled, young, and female employees disproportionately affected. The study highlights the significance of labor market institutions and profit-shifting opportunities in understanding the incidence of corporate taxes on wages.
- Author
- vinicius.nogueira
- Language
- EN