choices in explaining the large variation in elasticity size observed across studies. While some recent studies show that …

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 …

The elasticity of taxable income (ETI) is often interpreted as a sufficient statistic to assess the welfare costs of … 0.49 and an elasticity of deductions with respect to the net-of-tax rate of -2.80. Given that the majority of deductions … in the German income tax system generate externalities, our nonzero deduction elasticity suggests that the ETI is not …

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 …

expansion of renewables promoted by fixed feed-in tariffs and unlimited priority feed-in – on neighbouring countries. We find …

In this paper, substitutional relationships between capital, labour, material, electricity, and fossil fuels in German … the Morishima elasticity of substitution, labour and capital are substitutes in all sectors. Labour is generally a … substitute for electricity, but not for fossil fuels. Results also support the hypothesis of capitalenergy substitutability and …