initial response of revenue to changes in the bases is weak. In the case of wage tax it takes half a year for the elasticity …

We investigate the extent to which the effect of the 2018/2019 US import tariff hikes on US (post-tariff) import prices … Chinese exporters react to an USD appreciation by markedly lowering their US dollar-denominated export prices. This holds in … that offsetting effects on the newly imposed tariffs were substantial. …

I estimate permanent and transitory tax-price and income elasticity of charitable giving in Germany using a rich panel … the permanent tax-price elasticity varies significantly by income class, ranging from -0.2 for low incomes to -1.6 for … higher incomes. Permanent income elasticity does not vary much among income classes, is rather low, and ranges between 0 …

. -- Almost Ideal Demand System ; consumption ; the Czech Republic ; elasticity ; price ; spirits ; tax ; wine ; beer …

This paper provides new empirical insights on the elasticity of taxable income for Germany. Using a rich panel of …), this dynamic model delivers significant smaller estimates of the elasticity of taxable income. The overall estimate is 0 … married and single assessed taxpayers with an elasticity of 0.17 for single and 0.44 for married taxpayers. These elasticities …

We provide the first estimate of the elasticity of marginal utility of consumption, η, for a post-transition economy in ….42 within the study period that covers 2005-2019. Moreover, the estimate of elasticity of marginal utility of consumption …

A key parameter in structural models is the Frisch elasticity of labor supply at the extensive margin, but empirical …

We provide the first estimate of the elasticity of marginal utility of consumption, μ, for Europe and for thirty …