taxation considerably increases yearly tax revenue by 1.1 billion €. -- micro simulation ; loss offset restrictions ; corporate …In Germany, the tax loss carry-forward of corporations significantly increased over the last decade. At the same time … offset restrictions have been introduced in recent years. I use a newly developed micro simulation model for the German …

Since 2002 the German government seeks to stimulate private retirement savings by means of special allowances and tax …

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 …

This paper investigates the inter-temporal loss usage of tax units in Germany. Tax units that experience a loss in a … year can offset that loss with positive income from adjacent year to receive a tax refund. Similar to companies, tax units … can employ losses as carry-back in the year before the loss or as carry-forward in the year following the loss. The tax …

Tax preparation firms advertise their services as a way to save taxes. To investigate this subject, we use a panel of … German income tax accounting data, consisting of employees and other taxpayers with non-business income, to explore the … relationship between expenses for tax preparation and tax liabilities. We find a negative link with expenses exceeding estimated …