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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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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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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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Essays on the behavior of firms and politicians
Riem, Marina - 2017
This dissertation consists of six self-contained chapters that are related to the behavior of firms and politicians in a broader sense. After an introduction to the topic, the first part of the dissertation elaborates on how institutional and political framework conditions influence the behavior...
Persistent link: https://www.econbiz.de/10011741962
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Effective profit taxation and the elasticity of the corporate income tax base : evidence from German corporate tax return data
Dwenger, Nadja (contributor); Steiner, Viktor (contributor) - 2008
We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of … significant and relatively large point estimate of the average tax base elasticity, which implies that a reduction of the … also find some statistically weak evidence for the hypothesis that the tax base elasticity is higher for corporations that …
Persistent link: https://www.econbiz.de/10003779441
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Effective profit taxation and the elasticity of the corporate income tax base : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - 2008
We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of … significant and relatively large point estimate of the average tax base elasticity, which implies that a reduction of the … also find some statistically weak evidence for the hypothesis that the tax base elasticity is higher for corporations that …
Persistent link: https://www.econbiz.de/10003872150
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Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base : Evidence from German Corporate Tax Return Data
Dwenger, Nadja - 2011
We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of … significant and relatively large point estimate of the average tax base elasticity, which implies that a reduction of the … also find some statistically weak evidence for the hypothesis that the tax base elasticity is higher for corporations that …
Persistent link: https://www.econbiz.de/10013134574
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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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The elasticity of taxable income: bunching evidence from Germany
Schächtele, Simeon - In: Essays in experimental and public economics, (pp. 11-56). 2018
Persistent link: https://www.econbiz.de/10011900970