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Hentze, Tobias - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 103 (2023) 5, pp. 352-354

The church tax revenue in 2022 was estimated at 13 billion euros. This is an increase of around 300 million euros … compared to 2021. The Catholic Church accounted for around 6.8 billion euros in 2022, and the Protestant Church around 6 …

Persistent link: https://www.econbiz.de/10014293121

Kirchensteuereinnahmen trotzen dem Mitgliederschwund

Hentze, Tobias - In: IW-Kurzberichte (2018) 78

Obwohl die Anzahl der Mitglieder in der katholischen und evangelischen Kirche in der Vergangenheit kontinuierlich …

Persistent link: https://www.econbiz.de/10011947177

Zunächst vor der eigenen (Kirchen-)Tür kehren!

Mandler, Peter - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 93 (2013) 7, pp. 484-487

Kirchensteuer gibt es regional unterschiedliche Kappungssätze. Nach Auffassung des Autors begibt sich die Kirche damit in …At Easter representatives of the Roman Catholic Church and of the German Protestant Church argued for more … funding for the church, the church tax, is directly linked to income. However, for top earners an alternative tax scale …

Persistent link: https://www.econbiz.de/10009774854

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/10011441122

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/10010416208

Sufficient statistic or not? : the elasticity of taxable income in the presence of deduction possibilities

Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - 2014

Persistent link: https://www.econbiz.de/10010417996

The responses of taxable income induced by tax cuts : empirical evidence from the German taxpayer panel

Gottfried, Peter; Witczak, Daniela - 2009

The elasticity of taxable income has gained increasing attention as a fiscal policy parameter. This paper provides empirical evidence for Germany and adds to the relatively small body of literature for European countries. We use a large new panel data set to analyze the taxable income response...

Persistent link: https://www.econbiz.de/10003942059

Behavioral Responses to Inheritance and Gift Taxation : Bunching Evidence from Germany

Glogowsky, Ulrich - 2020

The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines administrative data with cross-bracket tax variation: a...

Persistent link: https://www.econbiz.de/10012852999

Tax-Benefits Reforms and the Labor Market : Evidence from Belgium and Other EU Countries

Orsini, Kristian - 2007

During the last decade, several EU countries have tried to tackle unemployment and low activity rates through extensive tax cuts. In an effort to encourage the taking up of work - especially amongst the less productive workers - policymakers have shown increasing interest in targeted tax and...

Persistent link: https://www.econbiz.de/10012731803

Behavioral responses to inheritance and gift taxation : evidence from Germany

Glogowsky, Ulrich - 2020

The desirability of inheritance and gift taxes depends on individuals’ tax responsiveness. This paper demonstrates how strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines administrative data with cross-bracket tax variation: a...

Persistent link: https://www.econbiz.de/10012299807