In this study we investigate the relationship between religious and charitable giving. We test how income, the tax …-price of giving and the German church tax, differently affect charitable donations of church members, individuals leaving … church and nonchurch members. We find crowding in between the church tax and charitable giving for church members, but not …

This paper discusses the impact and the appropriateness of tax incentives for small and medium-sized enterprises (SMEs …) in the European Union. First, we provide a survey of implemented tax incentives specifically targeted at SMEs in the 28 … EU Member States. Building hereon, we measure the impact of these regimes on the effective tax burdens of targeted …

taxation. Building on the conceptual framework of Chetty (2009), we show that this assertion does no longer hold for tax … systems with deduction possibilities if (i) deductions generate externalities and (ii) deductions are responsive to tax rate … changes. While the first condition should arguably hold for almost any imaginable tax deduction, we provide a thorough …

We study fair and efficient tax-benefit schemes based on income and non-income factors under partial control. Partial … the general properties of fair and efficient tax-benefit schemes. Next, we study two special cases income taxation and …

The elasticities of taxable (ETI) and broad income (EBI) are key parameters in optimal tax and welfare analysis. To … underlying tax system. I also document that selective reporting bias is prevalent in the literature. The direction of reporting … bias depends on whether or not deductions are included in the tax base. …

We investigate the dynamic effects of a charitable lottery and an income tax on donations. The analysis is based on a … out of voluntary contributions in the presence of an income tax. These economic interventions weakly spill-over to the …

business transfers from the German Inheritance Tax Statistic and combine them with a simulation of the future development of …Employment tax credit programs have been repeatedly used during economic crises, although their usefulness is … empirically contestable. The objective of this paper is to quantify the tax effects of employment tax credit programs. A recent …

11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income … of capital, effective marginal tax rates and effective average tax rates. We show that the treatment of expenses relating … to IP income is particularly important in determining the effective tax burden. A key finding is that regimes that allow …