Rethinking Corporate Tax Incidence: The Role of Firms, Workers, and Landowners

David Gstrein, Florian Neumeier, Andreas Peichl and Pascal Zamorski

No 77, EconPol Policy Brief from ifo Institute - Leibniz Institute for Economic Research at the University of Munich

Abstract: Key MessagesThe corporate tax burden falls mainly on firms and property owners, while workers are less affected than earlier studies suggestCommercial property owners bear a substantial share of the burden as higher taxes reduce property valuesThe lower tax burden on workers suggests that corporate taxation is likely more progressive than often assumedBecause land is immobile, corporate tax distorts economic decisions less than expectedCorporate tax debates should go beyond firms and workers to include property markets, with implications for fairness, efficiency, and local tax policy

Date: 2025
New Economics Papers: this item is included in nep-acc and nep-pbe
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