@TechReport{iza:izadps:dp9606,
            	author={Fuest, Clemens and Peichl, Andreas and Siegloch, Sebastian},
            	title={Do Higher Corporate Taxes Reduce Wages?},
            	year={2015},
	month={Dec},
            	institution={Institute of Labor Economics (IZA)},
            	address={Bonn},
            	type={IZA Discussion Paper},
            	number={9606},
            	url={https://www.iza.org/index.php/publications/dp9606},
	abstract={This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities. Administrative linked employer-employee data allows estimating heterogeneous worker and firm effects. We set up a general theoretical framework showing that corporate taxes can have a negative effect on wages in various labor market models. Using an event study design, we test the predictions of the theory. Our results indicate that workers bear about 40% of the total tax burden. Empirically, we confirm the importance of both labor market institutions and profit shifting possibilities for the incidence of corporate taxes on wages.},
	keywords={administrative data;wage incidence;business tax;local taxation},
            }