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 …

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 …

In this paper, we improve upon the Pissarides-Weber (PW) method for estimating tax evasion among the self-employed by …