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Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit

Citations

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Cited by:

  1. Sophie Cottet, 2020. "Payroll Tax Reductions for Minimum Wage Workers: Relative Labor Cost or Cash Windfall Effects?," PSE Working Papers halshs-03010943, HAL.
  2. Lu, Bing & Ma, Hong & Hu, Jiashu & Xu, Yuan, 2025. "The employment effects of VAT rebate efficiency: Evidence from SMEs in China," China Economic Review, Elsevier, vol. 94(PB).
  3. Anikó Bíró & Réka Branyiczki & Attila Lindner & Lili Márk & Dániel Prinz, 2022. "Firm Heterogeneity and the Impact of Payroll Taxes," KRTK-KTI WORKING PAPERS 2223, Institute of Economics, Centre for Economic and Regional Studies.
  4. Andrea Albanese & Bart Cockx & Muriel Dejemeppe, 2022. "Long-Term Effects of Hiring Subsidies for Unemployed Youths—Beware of Spillovers," CESifo Working Paper Series 9972, CESifo.
  5. Annette Alstadsæter & Julie Brun Bjørkheim & Ronald B. Davies & Johannes Scheuerer, 2022. "Pennies from Haven: Wages and Profit Shifting," CESifo Working Paper Series 9590, CESifo.
  6. Xue, Gang & Cai, Yanxi & Zhang, Yan, 2025. "The influence of income tax incentives on small and low-profit enterprises’ production factor investment," Economic Systems, Elsevier, vol. 49(1).
  7. Clément Carbonnier, 2023. "Welfare Economics and Neoliberalism: Interpreting the ideal type of perfect competition general equilibrium," Working Papers hal-04062786, HAL.
  8. Sophie Cottet, 2020. "Payroll Tax Reductions for Minimum Wage Workers: Relative Labor Cost or Cash Windfall Effects?," Working Papers halshs-03010943, HAL.
  9. Michael Masiya & Stephen Hall & Stuart Murray & Rachel Etter‐Phoya & Eilish Hannah & Bernadette O'Hare, 2024. "Tax expenditures and progress to the Sustainable Development Goals," Sustainable Development, John Wiley & Sons, Ltd., vol. 32(6), pages 6144-6162, December.
  10. Winter, Richard & Doerrenberg, Philipp & Eble, Fabian & Rostam-Afschar, Davud & Voget, Johannes, 2025. "The Asymmetric Incidence of Business Taxes: Survey Evidence from German Firms," IZA Discussion Papers 17983, IZA Network @ LISER.
  11. Sacchidananda Mukherjee & Shivani Badola, 2023. "Macroeconomic Implications of Changes in Corporate Tax Rates: A Review," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 56(1), pages 20-41, March.
  12. Sónia Cabral & Joana Garcia & Raquel Miranda & Susana Peralta & João Pereira dos Santos, 2024. "Treasure Islands, Real Jobs? Workers and Anti-Avoidance Policies in a Tax Paradise," Working Papers w202416, Banco de Portugal, Economics and Research Department.
  13. Fabrice Gilles & Yannick L'Horty & Ferhat Mihoubi, 2025. "Competitiveness and employment or wage distribution. What do we learn from the corporate and payroll tax cuts policies in France?," TEPP Working Paper 2025-06, TEPP.
  14. Jörg Claussen & David Streich & Katerina Vlieg & Steffen Zetzmann, 2026. "Statutory Incidence Matters: Evidence from a Policy Intervention in the German Housing Market," CESifo Working Paper Series 12618, CESifo.
  15. He, Fan & Zeng, Xin & Xue, Jingwen & Xu, Jianbin, 2024. "The hidden cost of corporate tax cuts: Evidence from worker health in China," China Economic Review, Elsevier, vol. 86(C).
  16. Lindner, Attila & Muraközy, Balázs & Reizer, Balázs & Schreiner, Ragnhild, 2026. "Firm-Level Technological Change and Skill Demand," IZA Discussion Papers 18516, IZA Network @ LISER.
  17. Lin, Feiteng & Cao, Anqi & Chen, Wenqiang, 2024. "Does the environmental tax affect the within-firm pay gap? Evidence from China," Economic Modelling, Elsevier, vol. 140(C).
  18. Lindner, Attila & Murakozy, Balazs & Reizer, Balazs & Schreiner, Ragnhild, 2022. "Firm-level Technological Change and Skill Demand," CEPR Discussion Papers 17421, Centre for Economic Policy Research.
  19. Nicolas Yol, 2025. "How a French corporate tax reform raised wages: evidence from an innovative method," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(2), pages 387-428, April.
  20. Sophie Cottet, 2024. "Payroll Tax Reductions for Minimum Wage Workers: Relative Labor Cost or Cash Windfall Effects?," CESifo Working Paper Series 11076, CESifo.
  21. Tang, Meili & Wang, Yu, 2022. "Tax incentives and corporate social responsibility: The role of cash savings from accelerated depreciation policy," Economic Modelling, Elsevier, vol. 116(C).
  22. Mertens, Matthias & Müller, Steffen & Neuschäffer, Georg, 2025. "Identifying Rent-sharing Using Firmsʼ Energy Input Mix," IWH Discussion Papers 19/2022, Halle Institute for Economic Research (IWH), revised 2025.
  23. Sun, Wenkai & Wang, Wenjing & Tang, Siyuan & Zhao, Zhong, 2026. "Tax reduction, wage bargaining, and income equality: Evidence from China's SMEs," China Economic Review, Elsevier, vol. 95(C).
  24. Salvanes, Kjell G & Dodini, Samuel & Willén, Alexander, 2021. "The Dynamics of Power in Labor Markets: Monopolistic Unions versus Monopsonistic Employers," CEPR Discussion Papers 16834, Centre for Economic Policy Research.
  25. Segundo Camino‐Mogro, 2023. "Tax incentives, private investment and employment: Evidence from an Ecuadorian reform," Journal of International Development, John Wiley & Sons, Ltd., vol. 35(7), pages 2129-2156, October.
  26. Dustin L. Swonder & Damián Vergara, 2025. "A Sufficient Statistics Approach to Optimal Corporate Taxes," NBER Working Papers 34517, National Bureau of Economic Research, Inc.
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