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 …

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 …

apply this method to decompose the increase in income inequality in Germany from 2002 to 2011, a period that saw tax … reductions and a controversial overhaul of the transfer system. The simulations show that tax and transfer reforms have had an …

dynamic microsimulation model to a tax-benefit simulator that allows converting gross wages into disposable incomes. On …We quantify the private and fiscal lifetime returns to higher education in Germany accounting for the redistribution … through the tax-and-transfer system, cohort effects, and the effect of income pooling within households. For this purpose we …

in the tax transfer system, we perform a comparative micro simulation exercise. After estimating structural labor supply … definition of the tax unit within the personal income tax and (ii) the parental leave benefit scheme. As our analysis shows …, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of …

elasticity of taxable income with respect to the net-of-tax rate, i.e., one minus the marginal tax <p> rate. We offer … new evidence on this matter by making use of a large panel of Swedish tax payers over the period 1991-2002. Changes in … statutory tax rates as well as discretionary changes in tax bracket thresholds provide exogenous variations in tax rates that …

Under the Nordic dual income tax system, the taxpayer's total tax bill depends not only on his total income but also on … the division of that income between capital income and labor income. This has created new room for tax avoidance … different from that of widely held corporations. Finally, for Swedish tax rules, we show that the owner's labor supply may …