@techreport{Schellhorn2004Empirical,
abstract = {In 1990 the German personal income tax schedule underwent a
major change. We interpret this reform as a ?natural experiment\textasciiacute{}
and use a panel of individual income tax returns to analyze the
response of income to changes in the individual tax rates. Our
results suggest an average elasticity of taxable income with respect
to the net-of-tax rate of around 0.4. Due to the detailed
information the panel provides, we are not only able to distinguish
between different levels of income but also between different types
of income. We found very low elasticity estimates in the case of
regular employment income, but values of up to 1.0 for business
income and for high-income households.},
author = {Hannes Schellhorn and Peter Gottfried},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {H24; H31; J29; 330; Einkommensteuer; Steuerreform; Steuerwirkung; Steueraufkommen; Elastizit\"{a}t; Sch\"{a}tzung; Deutschland},
language = {eng},
number = {15},
title = {Empirical Evidence on the Effects of Marginal Tax Rates on Income : The German Case},
type = {IAW-Diskussionspapiere},
url = {http://hdl.handle.net/10419/21854},
year = {2004}
}
