Abstract This study investigates the direct incidence of the corporate income tax (CIT) through wage bargaining, using an industry-region level panel dataset on all corporations in Germany over the period 1998-2006. For the first time we account for employment effects which result from tax-induced wage changes. Workers share in reductions of the CIT burden; yet, the net effect of wage bargaining on the corporate wage bill, after an exogenous €1 decrease in the CIT burden, is as little as 19-28 cents. This is about half of the effect obtained in prior literature focussing on wages alone.

中文翻译：

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分担负担？公司税收收入的经验证据

摘要本研究使用1998-2006年期间德国所有公司的行业区域级面板数据集，通过工资讨价还价调查了公司所得税（CIT）的直接发生率。我们第一次考虑了由税收引起的工资变动产生的就业影响。工人共同减轻企业所得税负担；然而，在企业所得税负担外生地减少1欧元之后，工资讨价还价对公司工资的净影响仅为19-28美分。这大约是现有文献仅关注工资的效果的一半。