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Persistent link: https://www.econbiz.de/10009712846
We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of … significant and relatively large point estimate of the average tax base elasticity, which implies that a reduction of the … also find some statistically weak evidence for the hypothesis that the tax base elasticity is higher for corporations that …
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uncompensated interest rate elasticity for savings, in line with the literature, to around zero. Accordingly, any policy …. -- Consumption-savings decision ; interest rate elasticity of savings ; income uncertainty …
Persistent link: https://www.econbiz.de/10009261306
This paper exploits discontinuities induced by earnings caps for social security contributions (SSC) in Germany to analyse the effect of SSC on gross labour earnings. Empirical evidence is based on two complementary approaches utilising two administrative data sets. First, employment responses...
Persistent link: https://www.econbiz.de/10011280002
In this paper we investigate natural gas producer's reactions to changes in market prices. We estimate price … are not able to react to prices in the very short-run but respond inelastic in the long-run. These findings are not only …
Persistent link: https://www.econbiz.de/10010339163
of tax return data, as commonly done in the literature, results in a significant bias of the elasticity away from zero. …
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