Who bears the cost of taxing the rich? An empirical study on CEO pay
Martin Ruf and
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Julia Schmider: University of Tubingen
No 1527, Working Papers from Oxford University Centre for Business Taxation
An increase in the effective top marginal tax rate by 10 percentage points raises gross CEO pay at the firm level by 12.0 %. CEOs use their bargaining power to shift their tax load partly to the employer. Less powerful members of the executive board - measured in terms of their function or level of pay - are less successful in doing so.
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