empirical evidence for Germany and adds to the relatively small body of literature for European countries. We use a large new … programme in Germany at the beginning of this century. We find an average elasticity of approximately 0.6. Separately estimated …

revenue neutral system of individual taxation in Germany. For the empirical welfare evaluation we estimate the preference …

in der Literatur derzeit als Standard angesehenen Ansatzes Einkommenselastizitäten für Deutschland in mehreren …

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 …

fact that before 1990, East Germany had different tax institutions and political regimes compared to West Germany. …

administrative tax records, we exploit several tax reforms that were implemented in Germany between 2001 and 2008. Our main estimates …

I estimate permanent and transitory tax-price and income elasticity of charitable giving in Germany using a rich panel … Deutschland geschätzt. Basis für die Schätzung ist das umfangreiche Taxpayer-Panel, welches alle Steuermerkmale der Steuerzahler … in Deutschland für die Jahre 2001-2006 erfasst. Die Ergebnisse suggerieren, dass die permanente Steuerpreiselastizität …

supply model for married women estimated on microdata from the Socio Economic Panel (SOEP) in Germany. We construct welfare …