Heterogeneity in Corporate Tax Incidence by Worker Characteristics

Patrick J. Kennedy, Christine L. Dobridge, Paul Landefeld and Jacob Mortenson

AEA Papers and Proceedings, 2024, vol. 114, 346-51

Abstract: We study how corporate tax incidence on worker earnings varies across worker characteristics: gender, age, and employment tenure. To do so, we examine effects of the corporate tax cuts introduced by the Tax Cuts and Jobs Act (TCJA), using data from federal tax records and a difference-in-differences empirical design. We find no systematic differential effects by gender but find that TCJA resulted in larger earnings gaps for older workers and long-tenured workers. These gaps become larger towards the top of the within-firm earnings distribution.

JEL-codes: D22 H22 H25 J16 J31 (search for similar items in EconPapers)
Date: 2024
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DOI: 10.1257/pandp.20241095

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