(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 …

between preferences and wages is key. To overcome this restriction, we propose a flexible estimation strategy that nests …

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

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 …

choices in explaining the large variation in elasticity size observed across studies. While some recent studies show that … focus here on time changes and estimation methods as key contributors of the differences across studies. Both factors can … the Hausman estimation approach to discrete-choice models with tax-benefit simulations). Meta-analysis evidence suggests …