Country characteristics and the incidence of capital income taxation on wages: An empirical assessment
利用13个OECD国家数据，研究公司所得税负担从资本向工资转嫁的程度，发现转嫁幅度受资本流动性、国家市场影响力和工会力量等国家特征影响。
Abstract This paper examines the incidence of corporate income taxes on wages using data from the US Bureau of Labor Statistics for 13 OECD countries. Within a wage‐bargaining framework, our econometric analysis shows that a substantial share of the corporate tax burden is shifted from capital to labour. However, the magnitude of this shift is influenced importantly by country characteristics affecting the process of wage determination, such as the degree of capital mobility, a country's relative influence over the world price of output and trade unions’ strength.