Passing the burden: corporate tax incidence in open economies



Table B2: The Effect of Different Measures of Openness
on Ln(Gross Wage)

Warwick

(I)_____________________

Chinn-Ito

(II)____________________

(exports+imports)/gdp

(III)__________________________

Marginal Corporate Tax Rate

-0.9129 ***

0.2526

-0.7136 **

(.342)

(.845)

(.364)

Openness

-2.1977 ***

-0.2911 *

-1.3769 ***

(.335)

(.177)

(.384)

(Open - Mean Open)*Corp. Tax

4.659 ***

0.8503 *

2.697 **

(.913)

(.467)

(1.06)

Low Education

-0.7411 ***

-0.729 ***

-0.7421 ***

(.166)

(.175)

(.164)

Middle Education

-0.3382 ***

-0.3053 ***

-0.3398 ***

(.038)

(.031)

(.039)

Age

-0.0625

0.1929

-0.0915

(.374)

(.359)

(.397)

Age-Squared

0.0014

-0.0017

0.0018

(.005)

(.005)

(.005)

Male

0.1222

-0.1063

0.1072

(.209)

(.284)

(.192)

Ln(GDP per Capita)

0.8903 ***

0.685

0.9894 ***

(.124)

(.120)

(.107)

Year

-0.0168 ***

-0.0174 **

-0.0177 ***

(.004)

(.009)

(.004)

Constant

36.083

34.142 *

37.865 ***

(11.198)

(18.438)

(12.105)

R-Squared

0.7838

0.6506

0.7707

N________________________

_______189________

___________174________

___________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.

45



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