Who pays the corporate tax in a global economy?

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The item Who pays the corporate tax in a global economy? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
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Summary: The theory of corporate tax incidence suggests that corporate taxes are more likely to harm labour in a globally integrated economy. However, a review of the prior empirical work in this area fails to reveal persuasive empirical evidence of adverse effects on labour, since these studies have several weaknesses that interfere with robust inferences. Using new data and methods, this paper provides additional evidence on the incidence of corporate taxation, finding no robust link between corporate taxation and wages. The author discusses possible explanations for these findings as well as policy implications

Work

Summary: The theory of corporate tax incidence suggests that corporate taxes are more likely to harm labour in a globally integrated economy. However, a review of the prior empirical work in this area fails to reveal persuasive empirical evidence of adverse effects on labour, since these studies have several weaknesses that interfere with robust inferences. Using new data and methods, this paper provides additional evidence on the incidence of corporate taxation, finding no robust link between corporate taxation and wages. The author discusses possible explanations for these findings as well as policy implications