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 investigates the inter-temporal loss usage of tax units in Germany. Tax units that experience a loss in a … year can offset that loss with positive income from adjacent year to receive a tax refund. Similar to companies, tax units … can employ losses as carry-back in the year before the loss or as carry-forward in the year following the loss. The tax …

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 …

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 …

previous approaches, not restricted to the analysis of capital income taxation (fully taxable vs. tax-exempt investment …. Empirical findings support the view that tax framing effects affect tax burden visibility, changing individuals' risk …-taking propensity substantially. A tax system applying deferral taxation of labour earnings turns out to be more attractive to taxpayers …

implications for tax policy. Using nonparametric and panel data methods, we find that the Ricardian Equivalence proposition does … life cycle, a tax relief increases consumption on average by about 22% of the tax rebate. A tax increase causes consumption … to decrease by about 30% of the tax increase. These results are robust with respect to variations in the difficulty to …