Country characteristics and the incidence of capital income taxation on wages: An empirical assessment

Céline Azémar and R. Glenn Hubbard

Canadian Journal of Economics, 2015, vol. 48, issue 5, 1762-1802

Abstract: This paper examines the incidence of corporate income taxes on wages using data from the US Bureau of Labor Statistics for 13 OECD countries. Within a wage-bargaining framework, our econometric analysis shows that a substantial share of the corporate tax burden is shifted from capital to labour. However, the magnitude of this shift is influenced importantly by country characteristics affecting the process of wage determination, such as the degree of capital mobility, a country's relative influence over the world price of output and trade unions strength.

JEL-codes: H22 (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (17)

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