Passing the burden: corporate tax incidence in open economies



Table 5: The Effect of the Corporate Tax Rate Interacted
_____
with Openness on Ln(Annual Gross Wage)_____

(I)_________________________

(II)________________________

(III)

Marginal Corporate Tax Rate

-0.7136 **

-1.1317 **

-1.2308 **

(.364)

(.518)

(.500)

Openness

-1.3769 ***

-1.0543 **

-1.2622 ***

(.384)

(.461)

(.295)

(Open-mean open)*Corp. Tax

2.6970 **

2.4013 *

0.3481

(1.06)

(1.381)

(1.10)

Low Education

-0.7421 ***

-0.6915 ***

-0.8007 ***

(.164)

(.196)

(.160)

Middle Education

-0.3398 ***

-0.2935 ***

-0.3273 ***

(.039)

(.051)

(.038)

Age

-0.0915

0.1040

-0.2033

(.397)

(.440)

(.358)

Age-Squared

0.0018

-0.0006

0.0035

(.005)

(.006)

(.005)

Male

0.1072

-0.2515

0.0417

(.192)

(.272)

(.248)

Ln(GDP per Capita)

0.9894 ***

0.6137 ***

(.107)

(.126)

Personal Tax Rate

0.4993

(.4078)

Year

-0.0177 ***

-0.0207 ***

0.0069

(.004)

(.005)

(.005)

Constant

37.8650 ***

43.6425 ***

0.1608

(12.105)

(14.277)

(13.952)

R-Squared

0.7707

0.7877

0.0407

N________________________

_______195_________

__________159_________

__________195

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.

34



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