Key parameters for the modeling of public finances are tax revenue elasticities with respect to tax bases. Yet the … existing studies estimating these elasticities for emerging countries disregard the effects of tax reforms on tax revenue … reforms and estimate both short- and long-run tax revenue elasticities. Our results suggest that the long-run elasticities are …

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 …

supply/demand model embedded in a detailed tax-benefit microsimulation model. We find that the reductions in net social … reduction of the social assistance withdrawal rate and an earnings-related tax credit. The expected employment and fiscal …

We study the consequences of multinational tax avoidance on the structure of government tax revenues. To motivate our … analysis, we show that countries with high revenue losses due to profit shifting have lower corporate tax revenues and rates … and higher indirect tax revenues and rates. To establish causality, we use German municipal data and analyse how changes …

background, this paper puts forward a corporate microsimulation model allowing an ex-ante evaluation of tax reforms with regard … distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights … to supplement existing quantitative tax models by approaches apt for these issues of policy analysis. Against this …

background, this paper puts forward a corporate microsimulation model allowing an ex-ante evaluation of tax reforms with regard … distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights … to supplement existing quantitative tax models by approaches apt for these issues of policy analysis. Against this …

This paper examines the effects of management practices on effective tax rates (ETR) in a sample of medium and large … manufacturing firms in Ecuador. We use a novel data set on management practice scores matched with administrative tax data from the … Superintendence of Companies and the Internal Revenue Services of Ecuador based on firms' tax filings. We find that better management …

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 …

ACE regime in Germany. The simulation results show that granting an ACE for corporate income tax purposes results in a …In their famous Mirrlees review (2011) on reforming the tax system for the 21st century, the authors put forward the … feature of an ACE regime is that it removes tax distortions on marginal investment and finance distortions. Yet, by narrowing …