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 …

tax returns covering the period 2001 to 2006. Employing censored quantile regression and exploiting the panel structure … and income from temporary reactions, consumption smoothing, or tax planning. Indeed, our results suggest that price …

administrative pension data and a detailed model of the German tax and social security system to estimate a structural dynamic …