Blar i Publikasjoner fra CRIStin - BI på forfatter "Exbrayat, Nelly"
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Economic Integration, Corporate Tax Incidence and Fiscal Compensation
Exbrayat, Nelly; Geys, Benny (Journal article; Peer reviewed, 2016)Higher corporate taxes are often argued to depress wages (a tax incidence effect), while higher wages may require compensation via lower corporate tax rates (a fiscal compensation effect). Yet, existing empirical evidence ...