provide evidence for this, we analyze the effect of firms' exporting behavior on the elasticity of labor demand. Using rich … extensive margins significantly increases the (absolute value of the) unconditional own-wage labor demand elasticity. This is … not only true for the average worker, but also for different skill groups. For the median firm, the elasticity is three …

Several recent studies show that the elasticity of taxable income (ETI) is not a sufficient statistic for the welfare … administrative tax records, we exploit several tax reforms that were implemented in Germany between 2001 and 2008. Our main estimates … indicate an overall ETI between 0.35 and 0.68 and an elasticity of deductions with respect to the net-of-tax rate between -0 …

Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages … find a negative effect of corporate taxation on wages: a 1 euro increase in tax liabilities yields a 77 cent decrease in …

illustrate our approach by comparing Germany and the US based on harmonized micro data. We find significant, sizeable and robust …

We provide a comprehensive analysis of income inequality and income dynamics for Germany over the last two decades … distribution of annual earnings in Germany. We find that cross-sectional inequality rose until 2009 for men and women. After the …

We leverage survey data from Germany, Italy, and the US to document several novel stylized facts about the extent of …