between preferences and wages is key. To overcome this restriction, we propose a flexible estimation strategy that nests … elasticities derived from microeconometric models can also be explained by modeling assumptions with respect to wages. Specifically … very sensitive to the treatment of wages. In particular, the often-made but highly restrictive independence assumption …

und Einkommensverteilung zu erwarten sind. Bei moderaten Auswirkungen auf das Arbeitsangebot führt das Kirchhof-Konzept zu …

The elasticity of taxable income (ETI) is often interpreted as a sufficient statistic to assess the welfare costs of … several tax reforms that were implemented in Germany between 2001 and 2008. Our baseline estimates indicate an overall ETI of … 0.49 and an elasticity of deductions with respect to the net-of-tax rate of -2.80. Given that the majority of deductions …

Germany plays a pioneering role in replacing conventional power plants with renewable energy sources. While this is …

international trade increasing competition and therefore the price elasticity of product demand, exporters are predicted to have … exporting on firms' labor demand. Using rich, administrative linked employer-employee panel data from Germany, we explicitly …-wage elasticity of unconditional labor demand, due to higher price elasticities of product demand. …