-tier (horizontal) and between-tiers (vertical and diagonal) fiscal externalities. Estimation of an unrestricted income tax reaction … municipal tax rates. On the other hand, there is no evidence of a response of municipal tax rates to regional tax policies …, suggesting that border discontinuity estimators that rely on consolidated spatial specifications (lower-plus-upper-tier tax rates …

This paper estimates the effects of tax incentives on charitable contributions in the UK, using the universe of self …-assessment income tax returns between 2005 and 2013. We exploit variation from a large reform in 2010 to estimate intensive and … extensive-margin tax-price elasticities of giving. Using a predicted-tax-rate instrument for the price of giving relative to …

quasi-experimental variation in the annual Norwegian wealth tax to study the effect on how much households give …, which suggests an absence of intertemporal substitution effects in giving. Second, we study bunching at an income-tax …, we show that these nominally unrelated tax incentives interact: wealth taxation increases the after-tax own …

This paper uses a panel of personal income tax return data for the population of Thai tax filers to examine how … individuals respond to tax subsidy for long-term savings. We utilize the 2013 tax reform that lowered the price subsidy for long … policymakers who consider an incremental change in the existing tax incentive scheme …

This paper analyzes the effects of an income tax credit for hard-to-tax consumer services on evasion of the value-added-tax … (VAT). Based on the individual tax files of the universe of VAT payers in Germany, our analysis shows that harnessing … incentives for consumers through tax credits fosters firms’ compliance with VAT by bringing in an element of third …

, the effectiveness of the electricity tariff as a redistribution device is questionable in the presence of a progressive … income tax schedule. To shed light on this controversy, we structurally estimate a model that combines public utility pricing … 2013, including detailed energy consumption and household income and tax payment characteristics. While the theoretical …

firms. Under certain conditions, any progressive tax reform induces technical change that compresses the pre-tax wage … distribution. The key intuition is that progressive tax reforms tend to increase labor supply of less skilled relative to more … directed technical change effects make the optimal tax scheme more progressive, raising marginal tax rates at the right tail of …

the Swedish income tax schedule. Using population-wide register data from the Swedish military enlistment and … administrative tax records, we find that high-ability individuals bunch more than low-ability individuals. This ability gradient is …