Passing the burden: corporate tax incidence in open economies



Table 3: The Effect of Corporate Tax Rates and Openness
on Ln(Annual Gross Wage)

(I)_________________________

(II)______________________

(III)

Marg. Corporate Tax Rate

-0.5499

-0.5027

-0.7063

(.763)

(.677)

(.674)

Openness

-0.4777 ***

-0.2314 ***

(.133)

(.083)

Low Education

-0.7169 ***

-0.7260 ***

-0.6550 ***

(.160)

(.163)

(.179)

Middle Education

-0.3399 ***

-0.3342 ***

-0.2882 ***

(.032)

(.033)

(.044)

Age

0.0324

0.0389

0.2325

(.337)

(.339)

(.365)

Age-Squared

0.0001

0.0001

-0.0023

(.004)

(.004)

(.0048)

Male

0.2240

0.1642

-0.2073

(.173)

(.196)

(.264)

Ln(GDP per Capita)

0.9570 ***

0.9330 ***

0.5510 ***

(.122)

(.114)

(.123)

Personal Tax Rate

0.7357 *

(.452)

Year

-0.0200 ***

-0.0139 ***

-0.0170 ***

(.004)

(.004)

(.005)

Constant

39.6338 ***

27.9270 ***

33.7570 ***

(10.422)

(9.707)

(10.37)

R-Squared

0.8307

0.7292

0.7668

N____________________

195_________

__________195_________

__________159

Notes: All regressions include random effects and standard errors are clustered at
the country level. *, **, and *** indicate statistical significance at the 10%, 5% and 1%
level, respectively.

32



More intriguing information

1. The name is absent
2. LAND-USE EVALUATION OF KOCAELI UNIVERSITY MAIN CAMPUS AREA
3. Der Einfluß der Direktdemokratie auf die Sozialpolitik
4. The name is absent
5. On Social and Market Sanctions in Deterring non Compliance in Pollution Standards
6. The name is absent
7. Human Resource Management Practices and Wage Dispersion in U.S. Establishments
8. The Provisions on Geographical Indications in the TRIPS Agreement
9. Artificial neural networks as models of stimulus control*
10. Commitment devices, opportunity windows, and institution building in Central Asia