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 …

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 …

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 …

We study income responses to income tax changes by using a large panel of Swedish tax payers over the period 1991 …-2002. Changes in statutory tax rates as well as dis-cretionary changes in tax bracket thresholds provide exogenous variations in tax … with respect to the net-of-tax rate hover in a range between 0.10 and 0.30. The estimates for women are imprecise and …

Tax competition for the mobile factor capital has led to a trend in many countries to levy lower taxes on interest … such differential taxation on the debt ratio of firms. We exploit a 2009 tax reform in Germany as a quasi-experiment, which … introduced a flat final withholding tax and opened a gap of 18 percentage points between the tax rate on income from …

This paper explores the effect of party system institutionalization on the relevance of the personal income tax in the … tax composition. Based on a fiscal contractualism approach, it is argued that institutionalized political party systems … the tax burden, as reflected in a greater relevance of progressive tax types. The analysis of panel data for more than 90 …