The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and …-country/cross-sector approach allows us comparing the incentives provided by the tax systems and gauging the effects of tax changes taking … explicitly into account the possible substitution between factors as well as their tax incidence. Our results suggest that the …

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 …

benefits. We find that part-time work while receiving unemployment benefits is strongly concentrated in the service and social … implementation of earnings disregards in unemployment benefits and housing allowances, which allowed individuals to earn up to 300 … euros per month without reductions in their benefits. Using variation in the impact of the reforms on incentives between …

We assess the concentration and duration of zero tax liabilities and of transfer receipts, using data for households … concentrated. Nearly 68% owe no federal tax in at least one year, approximately 78% receive some type of transfer in at least one … tax in any given year, 18% pay tax the following year, and 39% contribute within five years. Of those who receive …

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 …

on pre-government income inequality hints at substantial disincentive effects. -- social benefits ; redistribution … at the structure of benefits, particularly unemployment benefits and public pensions are responsible for the inequality … reducing impact. More targeted benefits, however, do not significantly reduce income inequality. Rather, their positive effect …