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 …

We examine the measurement of tax expenditures, as well as review issues concerning the classification of tax … estimating tax expenditures. Unlike most previous work on the topic, we focus on how features of the current tax system including … the alternative minimum tax and sunset rules complicate and compromise the value of information provided by the tax …

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 …

This paper presents estimates of the tax benefits generated by a sample of U.S. mergers and acquisitions involving two … another sample of "pseudomergers" that did not occur to determine the impact of these tax benefits on the probability of two … that the tax losses and credits of acquired firms likewise exerted no impact on merger activity. Though the use of such …

induced by the expansions. Putting this together with the estimated increase in tax payments discounted at a 3% rate, assuming … that tax impacts are persistent in percentage terms, the government will recoup 56 cents of each dollar spent on childhood … Medicaid by the time these children reach age 60. This return on investment does not take into account other benefits that …

: democracy does not lead to a uniform decline in post-tax inequality, but can result in changes in fiscal redistribution and …In this paper we revisit the relationship between democracy, redistribution and inequality. We first explain the … theoretical reasons why democracy is expected to increase redistribution and reduce inequality, and why this expectation may fail …

This paper compares marginal and average tax rates on working and saving under our current federal tax system with … those that would arise under a federal retail sales tax, specifically the FairTax. The FairTax would replace the personal … income, corporate income, payroll, and estate and gift taxes with a 23 percent effective retail sales tax plus a progressive …

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 …

participants benefit by the full amount of cash transfers received. We argue that because tax-back arrangements accompany such … households face non-convex budgets set due to differences in tax rates and tax-back schemes in transfer programmes. Household …