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Persistent link: https://www.econbiz.de/10009738814
The church tax revenue in 2022 was estimated at 13 billion euros. This is an increase of around 300 million euros … compared to 2021. The Catholic Church accounted for around 6.8 billion euros in 2022, and the Protestant Church around 6 …
Persistent link: https://www.econbiz.de/10014293121
Obwohl die Anzahl der Mitglieder in der katholischen und evangelischen Kirche in der Vergangenheit kontinuierlich …
Persistent link: https://www.econbiz.de/10011947177
Kirchensteuer gibt es regional unterschiedliche Kappungssätze. Nach Auffassung des Autors begibt sich die Kirche damit in …At Easter representatives of the Roman Catholic Church and of the German Protestant Church argued for more … funding for the church, the church tax, is directly linked to income. However, for top earners an alternative tax scale …
Persistent link: https://www.econbiz.de/10009774854
-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
Persistent link: https://www.econbiz.de/10000040999
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 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
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
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