I estimate permanent and transitory tax-price and income elasticity of charitable giving in Germany using a rich panel … data of tax return for the years 2001-2006. Income tax reforms were implemented in 2004 and 2005. The results suggest that … the permanent tax-price elasticity varies significantly by income class, ranging from -0.2 for low incomes to -1.6 for …

social policy reforms in 2005. The analysis is based on a microsimulation model, which includes a detailed description of the …

spending on the provision of public goods may cause crowding out of private charitable contributions; and (2) tax incentives … may boost private charitable giving. For a rich sample of German income tax returns, we estimate elasticities of … charitable giving regarding tax incentives, income and governmental spending. Using censored quantile regression, we are able to …

at the structure of benefits, particularly unemployment benefits and public pensions are responsible for the inequality … reducing impact. More targeted benefits, however, do not significantly reduce income inequality. Rather, their positive effect …

apply this method to decompose the increase in income inequality in Germany from 2002 to 2011, a period that saw tax … reductions and a controversial overhaul of the transfer system. The simulations show that tax and transfer reforms have had an …

apply this method to decompose the increase in income inequality in Germany from 2002 to 2011, a period that saw tax … reductions and a controversial overhaul of the transfer system. The simulations show that tax and transfer reforms have had an …

and tax policy. In this paper, I provide a test of the income pooling hypothesis using administrative cross …

methodology used by Piketty (2011) for France and combining national accounts, tax statistics and survey data (mainly the German … pure household survey data or inheritance tax statistics yields much lower values. We can decompose the gap between the … taxed and the aggregate inheritance flow: controlling for valuation and tax evasion effects, the taxed flow would be at …