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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 a major change. We interpret this reform as a ?natural experiment´ 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.en_US
dc.language.isoengen_US
dc.publisherInstitut für Angewandte Wirtschaftsforschung (IAW) Tübingenen_US
dc.relation.ispartofseriesIAW-Diskussionspapiere 15en_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-
Appears in Collections:IAW-Diskussionspapiere, Institut für Angewandte Wirtschaftsforschung (IAW)

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