Replication data for: Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany

This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities exploiting 6,800 tax changes for identification. Using event study designs and difference-in-differences models, we find that workers bear about one-half of the total tax burden. Administrative linked employer-employee data allow us to estimate heterogeneous firm and worker effects. Our findings highlight the importance of labor market institutions and profit-shifting opportunities for the incidence of corporate taxes on wages. Moreover, we show that low-skilled, young, and female employees bear a larger share of the tax burden. This has important distributive implications.

本文利用覆盖德国各市级行政区的20年面板数据，借助6800次税收政策变动开展因果识别，估算企业税对工资的税收归宿。通过事件研究法与双重差分模型，我们发现劳动者承担了约半数的总税收负担。行政匹配的雇主-雇员关联数据支持我们估算异质性的企业与劳动者效应。本研究结果凸显了劳动力市场制度与利润转移空间在企业税对工资的税收归宿中的重要作用。此外，我们还发现低技能、年轻及女性劳动者承担了更大比例的税收负担，这一结论具有重要的收入分配政策含义。