Multi-Factor Effective Corporate Taxation, Firms’ Mark-Ups and Tax Incidence: Evidence from OECD Countries-Reference-Cited by-同舟云学术

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Multi-Factor Effective Corporate Taxation, Firms’ Mark-Ups and Tax Incidence: Evidence from OECD Countries

Published:2018-03-13 Issue:3 Volume:39 Page:417-453
ISSN:0143-5671
Container-title:Fiscal Studies
language:en
Short-container-title:Fiscal Studies

Author:

Barrios Salvador¹,Nicodème Gaëtan²,Fuentes A. Jesús Sánchez³

Affiliation:

1. Joint Research Centre; European Commission

2. European Commission; Université Libre de Bruxelles; CESifo; CEPR

3. Universidad Complutense de Madrid; Instituto Complutense de Estudios Internacionales (ICEI); Governance and Economics Research Network (GEN)

Funder

European Commission

Spanish Ministry of Economy and Competitiveness

Regional Government of Andalusia

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1111/j.1475-5890.2017.12153/fullpdf

Reference57 articles.

1. Adam , S. Phillips , D. Roantree , B. 2017 35 years of reforms: a panel analysis of the incidence of, and employee and employer responses to, social security contributions in the UK’, National Bureau of Economic Research (NBER)

2. The effect of firm specific taxes and government mandates with an application to the US Unemployment Insurance Program;Anderson;Journal of Public Economics,1997

3. The effects of the unemployment insurance payroll tax on wages, employment, claims and denials;Anderson;Journal of Public Economics,2000

4. The direct incidence of corporate income tax on wages;Arulampalam;European Economic Review,2012

5. Wealth maximization and the cost of capital;Auerbach;Quarterly Journal of Economics,1979

Cited by 1 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Estimation of Profit Taxation Effect on Russian Companies’ Investments;Journal of Tax Reform;2022

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