Passing the burden: corporate tax incidence in open economies



Table 9: Mean Country Returns to Education

Country________

Year

Middle
Education

Returna

High
Education
Returna

Overall
Return to
Educationb

Marg. Corp. Tax

Avg. Corp. tax

Austria

1994

0.2856

0.5605

0.2813

0.34

0.255

1997

0.2090

0.5342

0.2587

0.34

0.234

2000

0.2870

0.4388

0.2205

0.34

0.189

Belgium

1995

0.0958

0.3137

0.1630

0.39

0.198

1997

0.1942

0.5685

0.2913

0.39

0.162

2000

0.1424

0.3154

0.1600

0.39

0.205

France

1994

0.1694

0.5458

0.2617

0.50

0.510

Germany

1984

0.1562

0.3954

0.1943

0.56

0.470

1989

0.1432

0.3991

0.1965

0.56

0.358

1994

0.0269

0.2702

0.1558

0.45

0.280

2000

0.1560

0.4089

0.2198

0.45

0.257

Greece

1995

0.3387

0.5819

0.2923

0.35

0.320

2000

0.3868

0.7188

0.3601

0.40

0.532

Ireland

1994

0.2940

0.6967

0.3445

0.40

0.087

1995

0.3251

0.6520

0.3259

0.40

0.087

1996

0.3040

0.6944

0.3443

0.40

0.078

2000

0.2565

0.5661

0.2819

0.24

0.094

Italy

1987

0.3152

0.6531

0.3239

0.36

0.373

1989

0.2443

0.4164

0.2177

0.36

0.544

1991

0.2696

0.5389

0.2695

0.36

0.308

1993

0.3636

0.6565

0.3385

0.36

0.388

1995

0.3462

0.6013

0.3127

0.36

0.400

1998

0.2887

0.5347

0.2723

0.37

0.462

2000

0.2768

0.4842

0.2502

0.37

0.386

Mexico

1984

0.7830

1.1422

0.6158

0.42

0.670

1989

0.8125

1.1561

0.6243

0.37

0.343

1992

0.9730

1.4735

0.7881

0.35

0.274

1994

1.0939

1.6377

0.8761

0.34

0.247

1996

0.9833

1.5178

0.8030

0.34

0.155

1998

0.9790

1.5476

0.8170

0.34

0.197

2000

0.7847

1.4187

0.7218

0.35

0.354

Netherlands

1983

0.2588

0.5594

0.2702

0.48

0.287

1994

0.1667

0.4012

0.2004

0.35

0.183

1999

0.2393

0.4698

0.2341

0.35

0.163

Spain

1995

0.3363

0.6973

0.3474

0.35

0.279

2000

0.2966

0.6217

0.3097

0.35

0.352

Sweden

1995

0.0756

0.3318

0.1816

0.28

0.220

Switzerland

1992

0.1824

0.4050

0.2050

0.10

0.134

United States

1979

0.2536

0.4896

0.2435

0.46

1991

0.4710

0.8955

0.4406

0.34

1997

0.4817

0.9139

0.4485

0.35

2000

0.4560

0.9108

0.4552

0.35

a. These values are estimated coefficients from the following regression that was run separately

for each country/year: wagerate. = α + β1 middle _ educi + β2 Uhigh _ educi + β3 Udgei + β4 Uage2 + β5 Umalei + ε

b. These values are estimated coefficients from the following regression that was run separately
for each country/year:
wagerate. = α + β1 overall _ educi + β3 Uagei + β4 Uage2 + β5 Umtaleti + ε

39



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