We analyse tax revenue elasticities by applying dynamic models to a new disaggregated dataset for Germany, which is … adjusted for the effects of tax reforms. We estimate long-run elasticities that are substantially lower than in comparable … to tax base changes than other studies and a dynamic reaction pattern spanning several years, which can be explained, for …

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 …

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 …