Data and Code for: The Asymmetric Incidence of Business Taxes: Survey Evidence from German Firms



Item Type: Dataset
Title: Data and Code for: The Asymmetric Incidence of Business Taxes: Survey Evidence from German Firms
Date: 5 February 2026
Creator: Winter, Richard ORCID: 0009-0006-3052-9804 ; Doerrenberg, Philipp ORCID: 0000-0002-1006-8506 ; Eble, Fabian ORCID: 0009-0003-4300-9419 ; Rostam-Afschar, Davud ORCID: 0000-0002-9358-998X ; Voget, Johannes ORCID: 0000-0001-5696-2354
DDC
Classification:		 330 Economics
Abstract: This project contains the data and code for the paper "The Asymmetric Incidence of Business Taxes: Survey Evidence from German Firms". 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 tax incidence. They indicate that tax cuts would be primarily passed on to workers and used for investment projects, while tax increases would be shifted to consumers via higher prices and absorbed by firm owners via lower profit distributions. We further show that the stated incidence on workers rises with the absolute size of the tax change, partially offsetting the burden borne by firm owners.
URL: https://madata.bib.uni-mannheim.de/493/
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Depositing User: Johannes Voget
Date Deposited: 05 Feb 2026 21:36
Last Modified: 05 Feb 2026 21:36

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