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Validating structural labor supply models : conference paper
Löffler, Max; Peichl, Andreas; Siegloch, Sebastian - 2013 - Work in progress, This version: February 27, 2013
Although discrete hours choice models have become the workhorse in labor supply analyses. Yet, they are often criticized for being a black box due to their numerous underlying modeling assumptions, with respect to, e.g., the functional form, unobserved error components or several exogeneity...
Persistent link: https://www.econbiz.de/10010340999
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Dynamic interactions between public finances and economic activity in Germany : time series perspectives on the sustainability, cyclicality, sensitivity and economic impact of fisc...
Priesmeier, Christoph - 2014 - 1. Aufl.
Wie interagieren öffentliche Finanzen und Wirtschaftswachstum in Deutschland? Und welchen Einfluss haben diese Interaktionen auf die Tragfähigkeit der deutschen Staatsfinanzen? Und umgekehrt, welche Rolle spielen Tragfähigkeitsaspekte für die Effektivität von staatlichen...
Persistent link: https://www.econbiz.de/10012015329
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Sufficient statistic or not? : the elasticity of taxable income in the presence of deduction possibilities
Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - 2014
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 …
Persistent link: https://www.econbiz.de/10010416208
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Sufficient statistic or not? : the elasticity of taxable income in the presence of deduction possibilities
Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - 2014
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 non-zero deduction elasticity suggests that the ETI is not …
Persistent link: https://www.econbiz.de/10010417996
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The elasticity of taxable income in the presence of deduction possibilities
Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - 2015
Several recent studies show that the elasticity of taxable income (ETI) is not a sufficient statistic for the welfare … indicate an overall ETI between 0.35 and 0.68 and an elasticity of deductions with respect to the net-of-tax rate between -0 …
Persistent link: https://www.econbiz.de/10010528302
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Exporting and labour demand : micro‐level evidence from Germany
Lichter, Andreas; Peichl, Andreas; Siegloch, Sebastian - In: The Canadian journal of economics 50 (2017) 4, pp. 1161-1189
Persistent link: https://www.econbiz.de/10011946176
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The elasticity of taxable income in the presence of deduction possibilities
Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - In: Journal of public economics 151 (2017), pp. 41-55
Persistent link: https://www.econbiz.de/10011906775
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Estimating dynamic tax revenue elasticities for Germany
Koester, Gerrit B.; Priesmeier, Christoph - 2012
studies for profit-related taxes and are slightly lower for value-added taxes, whereas the long-run elasticity for wage taxes …
Persistent link: https://www.econbiz.de/10009625561
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Estimating Dynamic Tax Revenue Elasticities for Germany
Koester, Gerrit - 2016
studies for profit-related taxes and are slightly lower for value-added taxes, whereas the long-run elasticity for wage taxes …
Persistent link: https://www.econbiz.de/10012988816