Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/21854
Full metadata record
DC FieldValueLanguage
dc.contributor.authorSchellhorn, Hannesen_US
dc.contributor.authorGottfried, Peteren_US
dc.date.accessioned2009-01-29T13:40:41Z-
dc.date.available2009-01-29T13:40:41Z-
dc.date.issued2004en_US
dc.identifier.urihttp://hdl.handle.net/10419/21854-
dc.description.abstractIn 1990 the German personal income tax schedule underwent amajor change. We interpret this reform as a ?natural experiment´and use a panel of individual income tax returns to analyze theresponse of income to changes in the individual tax rates. Ourresults suggest an average elasticity of taxable income with respectto the net-of-tax rate of around 0.4. Due to the detailedinformation the panel provides, we are not only able to distinguishbetween different levels of income but also between different typesof income. We found very low elasticity estimates in the case ofregular employment income, but values of up to 1.0 for businessincome and for high-income households.en_US
dc.language.isoengen_US
dc.publisher|aInstitut für Angewandte Wirtschaftsforschung (IAW) |cTübingenen_US
dc.relation.ispartofseries|aIAW-Diskussionspapiere |x15en_US
dc.subject.jelH24en_US
dc.subject.jelH31en_US
dc.subject.jelJ29en_US
dc.subject.ddc330en_US
dc.subject.stwEinkommensteueren_US
dc.subject.stwSteuerreformen_US
dc.subject.stwSteuerwirkungen_US
dc.subject.stwSteueraufkommenen_US
dc.subject.stwElastizitäten_US
dc.subject.stwSchätzungen_US
dc.subject.stwDeutschlanden_US
dc.titleEmpirical Evidence on the Effects of Marginal Tax Rates on Income : The German Caseen_US
dc.typeWorking Paperen_US
dc.identifier.ppn390283509en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-

Files in This Item:
File
Size
280.25 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.