preferences. We derive important implications for research on optimal taxation. -- household labor supply ; elasticity ; taxation …

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 …

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 …