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 …

benefits. We find that part-time work while receiving unemployment benefits is strongly concentrated in the service and social … implementation of earnings disregards in unemployment benefits and housing allowances, which allowed individuals to earn up to 300 … euros per month without reductions in their benefits. Using variation in the impact of the reforms on incentives between …

benefits. Labour supply to the main job is reduced by increased marginal tax rates while labour supply to the second job is …This paper examines the effects of increasing marginal tax rates on labour supply in a setting in which workers may … model is estimated with correction for tax system endogeneity and multi-sample selection in a correlated random effects …

Individuals vary considerably in how much they earn during their lifetimes. We study how the tax-and-transfer system o … life-cycle model, we find that redistribution by taxes and transfers off sets 54% of the inequality in lifetime earnings …

lifetime earnings risk. Based on a dynamic life-cycle model, we find that redistribution through the tax-and -transfer system …In this paper, we study how the tax-and-transfer system reduces the inequality of lifetime income by redistributing … insurance effects of taxation may be improved by moving to a progressive tax on lifetime earnings. Similarly, the lifetime …

Individuals vary considerably in how much they earn during their lifetimes. This study examines the role of the tax … lifetime tax reform linking annual taxes to previous employment could improve the system's insurance capabilities, albeit at …

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 …