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http://hdl.handle.net/10419/39211
  

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dc.contributor.authorGottfried, Peteren_US
dc.contributor.authorWitczak, Danielaen_US
dc.date.accessioned2010-03-17en_US
dc.date.accessioned2010-08-24T11:47:55Z-
dc.date.available2010-08-24T11:47:55Z-
dc.date.issued2009en_US
dc.identifier.urihttp://hdl.handle.net/10419/39211-
dc.description.abstractThe 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 to tax rate changes in 2004 which were part of an extensive reform programme in Germany at the beginning of this century. We find an average elasticity of approximately 0.6. Separately estimated income effects however are mostly small or insignificant. The results vary when dividing taxpayers by income type and group.en_US
dc.language.isoengen_US
dc.publisherIAW Tübingenen_US
dc.relation.ispartofseriesIAW-Diskussionspapiere 57en_US
dc.subject.jelH24en_US
dc.subject.jelH31en_US
dc.subject.ddc330en_US
dc.subject.keywordelasticity of taxable incomeen_US
dc.subject.keywordtax reformen_US
dc.subject.keywordnet-of-tax rateen_US
dc.subject.stwEinkommensteuertarifen_US
dc.subject.stwSteuerwirkungen_US
dc.subject.stwEinkommenselastizitäten_US
dc.subject.stwSchätzungen_US
dc.subject.stwDeutschlanden_US
dc.titleThe responses of taxable income induced by tax cuts: Empirical evidence from the German taxpayer panelen_US
dc.typeWorking Paperen_US
dc.identifier.ppn621230782en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
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