蝌蚪网 Papers and Proceedings
ISSN 2574-0768 (Print) | ISSN 2574-0776 (Online)
Heterogeneity in Corporate Tax Incidence by Worker Characteristics
蝌蚪网 Papers and Proceedings
(pp. 346–51)
Abstract
We study how corporate tax incidence on worker earnings varies across worker characteristics: gender, age, and employment tenure. To do so, we examine effects of the corporate tax cuts introduced by the Tax Cuts and Jobs Act (TCJA), using data from federal tax records and a difference-in-differences empirical design. We find no systematic differential effects by gender but find that TCJA resulted in larger earnings gaps for older workers and long-tenured workers. These gaps become larger towards the top of the within-firm earnings distribution.Citation
Kennedy, Patrick J., Christine L. Dobridge, Paul Landefeld, and Jacob Mortenson. 2024. "Heterogeneity in Corporate Tax Incidence by Worker Characteristics." 蝌蚪网 Papers and Proceedings 114: 346–51. DOI: 10.1257/pandp.20241095Additional Materials
JEL Classification
- D22 Firm Behavior: Empirical Analysis
- H22 Taxation and Subsidies: Incidence
- H25 Business Taxes and Subsidies including sales and value-added (VAT)
- J16 Economics of Gender; Non-labor Discrimination
- J31 Wage Level and Structure; Wage Differentials