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Who bears the cost of taxing the rich? An empirical study on CEO pay

Martin Ruf and Julia Schmider
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Julia Schmider: University of Tubingen

No 1527, Working Papers from Oxford University Centre for Business Taxation

Abstract: 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.

Date: 2015
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