In der vorliegenden Studie werden die Aufkommens- und Verteilungswirkungen einer Einführung der Dualen Einkommensteuer mit Hilfe des IAW-Mikrosimulationsmodells abgeschätzt. Dabei werden Verhaltensanpassungen seitens der Steuerpflichtigen berücksichtigt, die sich an den Erkenntnissen der...

The elasticity of taxable income has gained increasing attention as a fiscal policy parameter. This paper provides empirical evidence for Germany and adds to the relatively small body of literature for European countries. We use a large new panel data set to analyze the taxable income response...

In 1990 the German personal income tax schedule underwent a major change. We interpret this reform as a ‘natural experiment´ and use a panel of individual income tax returns to analyze the response of income to changes in the individual tax rates. Our results suggest an average elasticity of...