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Malgouyres, Clément Py, Loriane Urvoy, Camille Morel, Nathalie Allègre, Guillaume Périvier, Hélène Pucci, Muriel André, Mathias Sireyjol, Antoine Palier, Bruno Zemmour, Michaël Direr, Alexis Slimani Houti, Ihssane Houdré, Cédric Serravalle, Salvatore All co-authors wage tax workers credit france frankreich incidence steuervergünstigung steuerinzidenz heterogeneous taxes firms skill steuerwirkung who incentives benefits sur impact firm employee depending gains change redistribution pour les income emploi low evidence unternehmensbesteuerung einkommensverteilung hauspersonal einkommensteuer umsatzsteuer case impôt imposition revenus partir employment fiscalité inégalités french prix savings
Composed tax credit tax incentive tax incidence heterogeneous wage incidence tax tax effects who benefits benefits tax tax incentives incentives heterogeneous income tax depending wage wage gains wage incidence rent sharing business taxation corporate taxation income distribution domestic workers imperfect competition sales tax property tax la fiscalité tax competition taxes evidence conséquences incitatives incitatives redistributives pour emploi workers gain gain lower lower business business taxes taxes estimate estimate large large corporate corporate income credit france france passed passed wages wages explore explore firm firm employee employee level level underlying underlying mechanisms mechanisms tax credit firms firms depends depends payroll payroll share share workers workers paid paid wage wage threshold threshold exposure exposure policy policy varies varies workers workers depending wage firms firms depending wage structure structure using using exhaustive exhaustive employer employer employee employee data data half half surplus surplus generated generated reform reform falls falls workers workers wage gains load load incumbents incumbents skill skill occupations occupations wage wage earnings earnings low low skill workers nearly nearly individually individually eligible change heterogeneous
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The information on the author is retrieved from: Entity Facts (by DNB = German National Library data service), DBPedia and Wikidata
Clément Carbonnier B: 1979
Profession Economist
Affiliations Université de Cergy-Pontoise Institut d'études politiques de Paris
Publishing years Series Documents de travail (2) IZA Discussion Paper (1) Discussion paper series / IZA (1) Working paper (1) La République des idées (1) Work and welfare in Europe (1) 
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