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Pricing in the Taxman: Corporate Tax Incidence and Commercial Real Estate

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  • Neumeier, Florian
  • Gstrein, David
  • Peichl, Andreas
  • Zamorski, Pascal

Abstract

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Suggested Citation

  • Neumeier, Florian & Gstrein, David & Peichl, Andreas & Zamorski, Pascal, 2025. "Pricing in the Taxman: Corporate Tax Incidence and Commercial Real Estate," VfS Annual Conference 2025 (Cologne): Revival of Industrial Policy 325380, Verein für Socialpolitik / German Economic Association.
    • Handle: RePEc:zbw:vfsc25:325380
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    References listed on IDEAS

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    1. Juan Carlos Suárez Serrato & Owen Zidar, 2016. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms," American Economic Review, American Economic Association, vol. 106(9), pages 2582-2624, September.
    2. Laura Kawano & Joel Slemrod, 2012. "The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base," Working Papers 1219, Oxford University Centre for Business Taxation.
    3. Juan Carlos Suárez Serrato & Owen Zidar, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Market Approach with Heterogeneous Firms: Reply," American Economic Review, American Economic Association, vol. 113(12), pages 3401-3410, December.
    4. Kurt Schmidheiny & Sebastian Siegloch, 2023. "On event studies and distributed‐lags in two‐way fixed effects models: Identification, equivalence, and generalization," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 38(5), pages 695-713, August.
    5. Cl'ement de Chaisemartin & Xavier D'Haultf{oe}uille, 2020. "Difference-in-Differences Estimators of Intertemporal Treatment Effects," Papers 2007.04267, arXiv.org, revised Dec 2024.
    6. Alan J. Auerbach & Laurence J. Kotlikoff, 1998. "Study Guide to Accompany Macroeconomics, 2nd Edition: An Integrated Approach," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262661462, December.
    7. Foremny, Dirk & Riedel, Nadine, 2014. "Business taxes and the electoral cycle," Journal of Public Economics, Elsevier, vol. 115(C), pages 48-61.
    8. Juan Carlos Suárez Serrato & Owen Zidar, 2024. "Who Benefits from State Corporate Tax Cuts? A Local Labor Market Approach with Heterogeneous Firms: Further Results," AEA Papers and Proceedings, American Economic Association, vol. 114, pages 358-363, May.
    9. Alan J. Auerbach & Laurence J. Kotlikoff, 1998. "Macroeconomics, 2nd Edition: An Integrated Approach," MIT Press Books, The MIT Press, edition 2, volume 1, number 0262511037, December.
    10. Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2018. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," American Economic Review, American Economic Association, vol. 108(2), pages 393-418, February.
    11. Imbens,Guido W. & Rubin,Donald B., 2015. "Causal Inference for Statistics, Social, and Biomedical Sciences," Cambridge Books, Cambridge University Press, number 9780521885881, November.
    12. Sebastian Link & Manuel Menkhoff & Andreas Peichl & Paul Schüle, 2024. "Downward Revision of Investment Decisions after Corporate Tax Hikes," American Economic Journal: Economic Policy, American Economic Association, vol. 16(4), pages 194-222, November.
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    More about this item

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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