Passing the burden: corporate tax incidence in open economies



Figure 1: Annual Wages and Corporate Tax Rates


Denmark


10.8

10.7
⅛ 10.6
f 10.5
1 10.4
= 10.3
= 10.2
∙≡" 10.1

^j 10

9.9


1987

1992


0.6

0.5

0.4 λ

0.3 &

X

0.2 н

0.1

0


Year


I I Low I I Mid I I High-------Marg. Corp. Tax.......Avg. Corp. Tax


France


10.8



10.6 -

10.4 -

10.2 -

10 -

9.8 -

9.6 -

9.4 -

9.2 -


1984



0.6

0.5

0.4 λ

0.3 &

X

0.2 H

0.1

0


1989                   1994


Year


I I Low I I Mid


High


Marg. Corp. tax


Avg. Corp. tax


Greece



10

9.8

9.6

9.4

9.2

9

8.8

8.6


0.6



0.5


0.4 <H

0.3 ×

0.2 H

0.1

0


1995


2000


I I Low I I Mid


High


Year


Marg. Corp. Tax


Avg. Corp. Tax


29




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