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Tax-price elasticity of charitable donations : evidence from the German taxpayer panel

Adena, Maja - 2014

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 …

Persistent link: https://www.econbiz.de/10010237654

International taxation and multinational firm location decisions

Barrios Cobos, Salvador; Huizinga, Harry; Laeven, Luc; … - 2008

Persistent link: https://www.econbiz.de/10003846883

Thin capitalization rules and multinational firm capital structure

Blouin, Jennifer L.; Huizinga, Harry; Laeven, Luc; … - 2013

Persistent link: https://www.econbiz.de/10010358553

A life cycle labour supply model with taxes estimated on German panel data : the case of parallel preferences

Laisney, François; Lechner, Michael; Soest, Arthur van; … - 1993

Persistent link: https://www.econbiz.de/10003890029

A life cycle labour supply model with taxes estimated on German panel data : the case of parallel preferences

Laisney, François; Lechner, Michael; Soest, Arthur van; … - 1993

We estimate Frisch labour supply functions for married women using information on desired hours, under the assumptions that these are based on a smooth convex approximation of the budget constraint. The minimum distance approach used allows for correlated random effects both in the wage and in...

Persistent link: https://www.econbiz.de/10011619417