Die Arbeit ist ein erster deutscher Beitrag zur new tax responsiveness literature. Wir beobachten das Verhalten eines …

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 taxable income with respect to the net-of-tax rate of around 0.4. Due to …

panel data set to analyze the taxable income response to tax rate changes in 2004 which were part of an extensive reform …

negative income tax in Germany, but current experiments are being conducted, in order to assess how successful incentives could … country with specific experiments and studies of tax credits. The U.S. American early negative income tax (NIT) experiments in … the 1970s, the present day Earned Income Tax Credit (EITC), and two recent experiments to make work pay are discussed. The …

berücksichtigt, die sich an den Erkenntnissen der New-Tax-Responsivenes Literatur orientieren. Ohne Berücksichtigung von … der Übergang zur Dualen Einkommensteuer eine Umverteilung von unten nach oben bewirken. …

Building on a theoretical model we test the hypothesis that effort choices and preferences for redistribution are … preferences for redistribution and effort choices simultaneously. While respondents with stronger preferences for redistribution … redistribution choices even increase in imposed effort. Those with higher ability are willing to help the needy if earning income …