finding is especially strong on the extensive margin where the elasticity for a wage decrease is twice that for a wage …

(electricity and heating) in Germany. Using official expenditure data from 1993 to 2008, we estimate an expenditure elasticity for … electricity of 0.3988 and of 0.4055 for space heating. The own price elasticity for electricity is -0.4310 and -0.5008 in the case … increases in energy prices show a regressive pattern of incidence, implying that the welfare consequences of direct energy …

elasticity without the use of consumption or asset data. We find this elasticity on average to be negative, but small. The degree …

seminal inverse-elasticity rule. First, we estimate the tax elasticity of the two tax bases using event-study and generalized … business profits. This suggests that municipality-level taxation in Germany is inconsistent with the inverse-elasticity rule …

Exploiting exogenous variation in retail fuel prices from a temporary fuel tax discount in Germany, we estimate how the … pass-through of the discount varies over space and time. We draw on daily gasoline prices of virtually all gas stations in …