Showing 1 - 10 of 32
We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of … significant and relatively large point estimate of the average tax base elasticity, which implies that a reduction of the … also find some statistically weak evidence for the hypothesis that the tax base elasticity is higher for corporations that …
Persistent link: https://www.econbiz.de/10003779441
uncompensated interest rate elasticity for savings, in line with the literature, to around zero. Accordingly, any policy …. -- Consumption-savings decision ; interest rate elasticity of savings ; income uncertainty …
Persistent link: https://www.econbiz.de/10009261306
This paper exploits discontinuities induced by earnings caps for social security contributions (SSC) in Germany to analyse the effect of SSC on gross labour earnings. Empirical evidence is based on two complementary approaches utilising two administrative data sets. First, employment responses...
Persistent link: https://www.econbiz.de/10011280002
In this paper we investigate natural gas producer's reactions to changes in market prices. We estimate price … are not able to react to prices in the very short-run but respond inelastic in the long-run. These findings are not only …
Persistent link: https://www.econbiz.de/10010339163
In this paper a new method to estimate the equivalence scale elasticity using individual panel data on income … respondents to be controlled. The approach gives straightforward evidence: Obviously there is an optimal elasticity at which …
Persistent link: https://www.econbiz.de/10011433806
of tax return data, as commonly done in the literature, results in a significant bias of the elasticity away from zero. …
Persistent link: https://www.econbiz.de/10010438051
separately, according to their potential earnings rather than gender. Our results show an average participation elasticity of 0 …
Persistent link: https://www.econbiz.de/10012617680
Labor supply in the market for low-paid jobs in Germany is strongly influenced by tax exemptions - even for individuals to whom these exemptions do not apply. We present compelling evidence that an individual's choice set depends on other workers' preferences because firms cater their job offers...
Persistent link: https://www.econbiz.de/10011630955
model of varying cooperative tariffs by Bagwell and Staiger (1990) to specify our empirical model for the probability of a … WTO bound tariffs that we built for all WTO Members from 1996 to 2011 at the HS 6-digit level of disaggregation. Our …
Persistent link: https://www.econbiz.de/10010462864
that are heterogeneous across firms, we find that the reciprocal reduction of small tariffs reduces welfare. …
Persistent link: https://www.econbiz.de/10002927935