This paper provides new empirical insights on the elasticity of taxable income for Germany. Using a rich panel of …. Showing and discussing potential estimation problems of the most prominent model in the literature by Gruber and Saez (2002 …), this dynamic model delivers significant smaller estimates of the elasticity of taxable income. The overall estimate is 0 …

study, containing information on 10 percent of tax-filers from 2005 and three subsequent years. We estimate the elasticity … is moderately responsive to taxation: the estimated elasticity is about 0.2. This means that if the upper tax rate of the … additional tax revenue by about 60 percent. We find evidence suggesting that the elasticity is a reflection of a labor supply …

This paper estimates the elasticity of taxable income (ETI) for Spain. Using the bunchingapproach and administrative …

This study aims at contributing to the ongoing debates on the bracket creep, whether Germany needs an integration of … burdens. On the other hand, Germany has continuously flattened the personal income tax rates in the context of a series of tax …

on being in employment. This paper surveys recent tax-benefit reforms in Germany, the Netherlands, Italy, The UK, France …

This study aims at contributing to the ongoing debates on the bracket creep, whether Germany needs an integration of … burdens. On the other hand, Germany has continuously flattened the personal income tax rates in the context of a series of tax …

We compile data spanning the period 1900–2014 and up to 30 countries to study long-run patterns in the tax elasticity …

estimation strategy to show evidence that the probability of claiming a deduction depends on its (net-of-tax) cash value, and we … provide a new estimate for the deduction elasticity. In sum, our results suggest that distinguishing between earnings and …

elasticity of taxable income in the first kink point (0.16) driven by a combination of gross labor income and deductions …

We estimate the corporate elasticity of taxable income. Our analysis draws on panel variation in the decentralized …% results in an increase in aggregate corporate income by about 3.5% over a time span of 4 years. The elasticity is larger in … remote, non-central locations. Firm entry, exit, and mobility only account for a small share of the overall elasticity. …