Similar Search Results

The effect of church tax on church membership

Lyytikäinen, Teemu; Santavirta, Torsten - In: Journal of population economics 26 (2013) 3, pp. 1175-1193

Persistent link: https://www.econbiz.de/10009738814

Bittschi, Benjamin; Borgloh, Sarah; Wigger, Berthold U. - 2016

-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 … for the church-leavers. In contrast to church members, donations of church-leavers and non-members are also highly …

Persistent link: https://www.econbiz.de/10011441122

Relational contracts, taxation and the household

Apps, Patricia; Rees, Ray - 2009

This paper applies the theory of relational contracts to make precise the idea that because households are engaged in a repeated non-cooperative game, Pareto efficient outcomes can be supported by self interest, given the specific pattern of specialisation and exchange which exists in the...

Persistent link: https://www.econbiz.de/10003847154

The responses of taxable income induced by tax cuts : empirical evidence from the German taxpayer panel

Gottfried, Peter; Witczak, Daniela - 2009

The elasticity of taxable income has gained increasing attention as a fiscal policy parameter. This paper provides empirical evidence for Germany and adds to the relatively small body of literature for European countries. We use a large new panel data set to analyze the taxable income response...

Persistent link: https://www.econbiz.de/10003942059

Declining female labor supply elasticities in the US and implications for tax policy : evidence from panel data

Kumar, Anil; Liang, Che-yuan - 2015

Recent work has provided compelling evidence of a long-term decline in US female labor supply elasticities with respect to wages and to income. While previous work used cross-sectional data from the Current Population Survey (CPS), we reexamine the trend for married women using panel data from...

Persistent link: https://www.econbiz.de/10010512035

Behavioral responses to local tax rates : quasi-experimental evidence from a foreigners' tax scheme in Switzerland

Schmidheiny, Kurt; Slotwinski, Michaela - 2015

We study behavioral responses to local income taxes exploiting a special tax regime which applies to foreign employees residing in Switzerland. The used institutional setting generates two thresholds through which locally heterogeneous taxation is assigned: An income threshold at 120,000 Swiss...

Persistent link: https://www.econbiz.de/10011343075

Labor income responds differently to income-tax and payroll-tax reforms

Lehmann, Etienne; Marical, François; Rioux, Laurence - 2012

We estimate the responses of gross labor income with respect to marginal and average net-of-tax rates in France over the period 2003-2006. We exploit a series of reforms to the income-tax and payroll-tax schedules affecting individuals who earn less than twice the minimum wage. Our estimate for...

Persistent link: https://www.econbiz.de/10009659356

The mutual impact of deferral labour taxation and capital income taxation on risk-taking behaviour : an experimental analysis

Massarrat-Mashhadi, Nima - 2013

Does the timing of labour earnings taxation encroaches upon capital income taxation and individual risk-taking investment decisions, i.e. portfolio selection? This paper presents the results of a laboratory experiment that is, contrary to previous approaches, not restricted to the analysis of...

Persistent link: https://www.econbiz.de/10009712509

Tax and transfer policies and female labor supply in the EU

Kalíšková, Klára - 2015

This study contributes to the female labor supply responsiveness literature by measuring the effect of tax-benefit policies on female labor supply based on a broad sample of 26 European countries in 2005-2010. The tax-benefit microsimulation model EUROMOD is used to calculate a measure of work...

Persistent link: https://www.econbiz.de/10010479960

Estimating taxable income responses using Danish tax reforms

Kleven, Henrik Jacobsen; Schultz, Esben Anton - 2011

This paper presents evidence on taxable income responses using administrative data that link tax return information to detailed socioeconomic information for the entire Danish population over 25 years. The identifying variation is provided by a series of tax reforms that create large tax...

Persistent link: https://www.econbiz.de/10009270055

1
2
3
4
5
6
7
8
9
10
Next
Last