Data and Code for: The Asymmetric Incidence of Business Taxes: Survey Evidence from German Firms

This project contains the data and code for the paper "The Asymmetric Incidence of Business Taxes: Survey Evidence from German Firms". We provide novel evidence on the incidence of business taxes using comprehensive survey and experimental data from German firms. Managers respond asymmetrically to randomized hypothetical tax changes of opposite signs, consistent with asymmetric profit tax incidence. They indicate that tax cuts would be primarily passed on to workers and used for investment projects, while tax increases would be shifted to consumers via higher prices and absorbed by firm owners via lower profit distributions. We further show that the stated incidence on workers rises with the absolute size of the tax change, partially offsetting the burden borne by firm owners.