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The Asymmetric Incidence of Business Taxes: Survey Evidence from German Firms

By Richard Winter, Philipp Doerrenberg, Fabian Eble, Davud Rostam-Afschar, and Johannes Voget

American Economic Journal: Economic Policy

We provide novel evidence on the incidence of business taxes using comprehensive survey and experimental data from German firms. Managers respond asymmetrically to randomized hypothetical tax changes of opposite signs, consistent with asymmetric profit...