I estimate permanent and transitory tax-price and income elasticity of charitable giving in Germany using a rich panel … data of tax return for the years 2001-2006. Income tax reforms were implemented in 2004 and 2005. The results suggest that … the permanent tax-price elasticity varies significantly by income class, ranging from -0.2 for low incomes to -1.6 for …

We study the consequences of multinational tax avoidance on the structure of government tax revenues. To motivate our … analysis, we show that countries with high revenue losses due to profit shifting have lower corporate tax revenues and rates … and higher indirect tax revenues and rates. To establish causality, we use German municipal data and analyse how changes …

This paper examines the effects of management practices on effective tax rates (ETR) in a sample of medium and large … manufacturing firms in Ecuador. We use a novel data set on management practice scores matched with administrative tax data from the … Superintendence of Companies and the Internal Revenue Services of Ecuador based on firms' tax filings. We find that better management …

spending on the provision of public goods may cause crowding out of private charitable contributions; and (2) tax incentives … may boost private charitable giving. For a rich sample of German income tax returns, we estimate elasticities of … charitable giving regarding tax incentives, income and governmental spending. Using censored quantile regression, we are able to …

apply this method to decompose the increase in income inequality in Germany from 2002 to 2011, a period that saw tax … reductions and a controversial overhaul of the transfer system. The simulations show that tax and transfer reforms have had an …

income with respect to the net-of-tax rate, i.e., one minus the marginal tax rate. We offer new evidence on this matter by … making use of a large panel of Swedish tax payers over the period 1991-2002. Changes in statutory tax rates as well as … discretionary changes in tax bracket thresholds provide exogenous variations in tax rates that can be used to identify income …

The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of … Income Tax Reform should be brought forward. The present paper assesses the welfare and macroeconomic consequences of the … German Income Tax Reform in the scope of a simplified DGE model of the Auerbach-Kotlikoff type and deals explicitly with the …