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Philanthropy in a secular society
Bittschi, Benjamin; Borgloh, Sarah; Wigger, Berthold U. - 2016
-price of giving and the German church tax, differently affect charitable donations of church members, individuals leaving … church and nonchurch members. We find crowding in between the church tax and charitable giving for church members, but not … for the church-leavers. In contrast to church members, donations of church-leavers and non-members are also highly …
Persistent link: https://www.econbiz.de/10011442037
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Sufficient statistic or not? The elasticity of taxable income in the presence of deduction possibilities
Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - 2014
The elasticity of taxable income (ETI) is often interpreted as a sufficient statistic to assess the welfare costs of taxation. Building on the conceptual framework of Chetty (2009), we show that this assertion does no longer hold for tax systems with deduction possibilities if (i) deductions...
Persistent link: https://www.econbiz.de/10010420394
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Sufficient statistic or not? The elasticity of taxable income in the presence of deduction possibilities
Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014
The elasticity of taxable income (ETI) is often interpreted as a sufficient statistic to assess the welfare costs of taxation. Building on the conceptual framework of Chetty (2009), we show that this assertion does no longer hold for tax systems with deduction possibilities if (i) deductions...
Persistent link: https://www.econbiz.de/10010961627
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An unconditional basic income in the family context: Labor supply and distributional effects
Horstschräer, Julia; Clauss, Markus; Schnabel, Reinhold - 2010
In this paper we estimate the effects of an unconditional basic income on labor supply and income distribution with a special focus on the incentives to work in the family context. An unconditional basic income guarantees every citizen a minimum income without any means-testing. We simulate a...
Persistent link: https://www.econbiz.de/10010303004
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Economic Effects of VAT Reform in Germany
Boeters, Stefan; Böhringer, Christoph; Büttner, Thiess; … - 2006
In the tax policy debate, differentiation of value-added taxes is often justified by distributional concerns. Our quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has only negligible redistributive effects. Instead,...
Persistent link: https://www.econbiz.de/10010297538
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The Impact of Personal and Corporate Taxation on Capital Structure Choices
Voeller, Dennis; Overesch, Michael - 2008
This paper empirically analyses whether both personal and corporate taxation have an impact on companies' capital structure decisions. We investigate the effect of the difference in taxation of debt and equity financing on capital structures. Our empirical results, based on a comprehensive panel...
Persistent link: https://www.econbiz.de/10010298029
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Religion and the shadow economy
Heinemann, Friedrich; Schneider, Friedrich G. - 2011
Religion is increasingly acknowledged to be a cultural dimension which affects economic outcomes in different regards. This contribution focuses on religion's possible impact on the shadow economy. Different dimensions of the religious markets are taken into account. These dimensions refer to...
Persistent link: https://www.econbiz.de/10010304768
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Religion and the shadow economy
Heinemann, Friedrich; Schneider, Friedrich G. - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2011
Religion is increasingly acknowledged to be a cultural dimension which affects economic outcomes in different regards. This contribution focuses on religion's possible impact on the shadow economy. Different dimensions of the religious markets are taken into account. These dimensions refer to...
Persistent link: https://www.econbiz.de/10009149351
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Distributional and Behavioural Effects of the German Labour Market Reform
Clauss, Markus; Schnabel, Reinhold - 2008
We estimate the effects of the reform of the German Unemployment Insurance that replaced the wage related Unemployment Assistance with an income maintenance program and stronger means testing. We model the tax-benefit system and use the Socio-Economic Panel. We estimate a discrete labour supply...
Persistent link: https://www.econbiz.de/10010297991
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Reformen im Niedriglohnsektor: Eine integrierte CGE-Mikrosimulationsstudie der Arbeitsangebots- und Beschäftigungseffekte
Franz, Wolfgang; Guertzgen, Nicole; Schubert, Stefanie; … - 2007
Ziel dieses Beitrags ist die Quantifizierung der mit der Einführung des Arbeitslosengeldes II verbundenen Arbeitsangebots- und Beschäftigungseffekte. Zusätzlich wird ein Reformszenario simuliert, welches die Anreizstruktur im Niedriglohnbereich verbessern soll. Methodisch wird ein...
Persistent link: https://www.econbiz.de/10010297995