taken into account. We extend the neoclassical labor supply model in two directions. First, we allow for endogenous wages … differentials of part-time jobs, the model with endogenous wages predicts lower part-time employment than the standard neoclassical …

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 …. Showing and discussing potential estimation problems of the most prominent model in the literature by Gruber and Saez (2002 …), this dynamic model delivers significant smaller estimates of the elasticity of taxable income. The overall estimate is 0 …

undergoing fundamental reforms in many Western countries. Starting with cohort 1937, Germany introduced permanent pension …

We draw on two decades of historical data to analyze how regional labor markets in West Germany adjusted to one of the …, similar in magnitude to the refugee inflow that Germany is experiencing today, also reduce native income losses markedly but …

apply this method to decompose the increase in income inequality in Germany from 2002 to 2011, a period that saw tax …