Mit dieser Studie untersuchen wir die personelle Einkommensverteilung mit den aktuellsten vorliegenden Mikrodaten der Einkommensteuerstatistik und mit einem besonderen Fokus hinsichtlich hoher Einkommen und für den Arbeitsmarkt zentralen Akteuren, den Selbständigen als Freiberufler und...

This paper provides new empirical insights on the elasticity of taxable income for Germany. Using a rich panel of German income tax return data, the tax reforms of 2004 and 2005 are exploited implementing a new dynamic income model. Showing and discussing potential estimation problems of the...

This contribution analyzes the personal income distribution with the actual microdata of the German Income Tax Statistics and focus on top incomes for important labour market groups: the self-employed (as freelancers and entrepreneurs) and employees. New are the first longitudinal results based...

In April 2010 the UK's marginal rate of income tax above £150,000 was increased from 40% to 50%, affecting the highest-income 0.66% of the adult population (and 1% of income taxpayers). This would seem an ideal opportunity to obtain an estimate of the taxable income elasticity, but...

Recent econometric studies of the effect of taxes on charitable giving have called into question the behavioral parameters derived from cross-section models. In particular, these studies imply that taxes affect contributions primarily by influencing their timing, not their long-term levels. The...

This paper employs a long panel of income tax returns to examine trends in reported by the wealthy taxpayers over a number of tax reforms spanning the years 1979 through 1995. During this period, a number of tax reforms were enacted, including the Economic Recovery Tax Act of 1981, the Tax...

This paper provides new empirical insights on the elasticity of taxable income to the net-oftax rate. Using a panel of German income tax return data, we followed taxpayers from 2001 to 2006 to analyze the effects of the German tax reforms of 2004 and 2005. Implementing a dynamic model as...