Distributional consequences of taxation : evidence from business taxes, wealth transfers, and employment protection legislation

Winter, Richard

PDF
Winter.pdf - Veröffentlichte Version
Download (16MB)

URN:	urn:nbn:de:bsz:180-madoc-703489
Dokumenttyp:	Dissertation
Erscheinungsjahr:	2025
Ort der Veröffentlichung:	Mannheim
Hochschule:	Universität Mannheim
Gutachter:	Philipp Dörrenberg
Datum der mündl. Prüfung:	2025
Sprache der Veröffentlichung:	Englisch
Einrichtung:	Fakultät für Betriebswirtschaftslehre > ABWL u. Betriebswirtschaftliche Steuerlehre (Dörrenberg 2019-)
Fachgebiet:	330 Wirtschaft
Freie Schlagwörter (Englisch):	tax incidence , firm behavior , distributional effects , tax avoidance , employment protection , corporate tax , inheritance tax
Abstract:	This dissertation investigates the distributional effects of taxation and regulatory policies on firms and individuals, with a focus on how institutional incentives shape economic behavior. Using a combination of administrative microdata, survey experiments, and quasi-experimental designs, I analyze three core areas of fiscal intervention: business taxation, wealth transfer taxation, and employment protection legislation. The first chapter examines the asymmetric incidence of business taxes by employing a randomized survey experiment with German firms. The results reveal that tax burdens are not evenly distributed among stakeholders, with variations depending on tax policy features and firm characteristics. The second chapter studies the behavioral effects of anticipated gift tax changes on intergenerational business transfers. Using administrative data and bunching estimation techniques, I document strategic timing and structuring of transfers to minimize tax liabilities, highlighting the responsiveness of firm owners to tax incentives. The third chapter explores the unintended consequences of job protection regulation on firm dynamics, particularly during ownership succession. By combining death notices with firm-level financial data and employment records, I quantify the impact of employment protection laws on hiring, restructuring, and long-term firm performance.