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 …

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 …

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 …

Tax competition for the mobile factor capital has led to a trend in many countries to levy lower taxes on interest … such differential taxation on the debt ratio of firms. We exploit a 2009 tax reform in Germany as a quasi-experiment, which … introduced a flat final withholding tax and opened a gap of 18 percentage points between the tax rate on income from …

In this paper, we improve upon the Pissarides-Weber (PW) method for estimating tax evasion among the self-employed by …

We propose a method to decompose changes in the tax structure into a component measuring the level of taxes and a … level shock is similar to standard tax shocks found in the empirical literature in that a rise in the level is … contractionary. An increase in tax progressivity sets off an economic boom. Those at the bottom of the income distribution (who are …