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dc.contributor.authorGottfried, Peteren
dc.contributor.authorWitczak, Danielaen
dc.date.accessioned2010-03-17-
dc.date.accessioned2010-08-24T11:47:55Z-
dc.date.available2010-08-24T11:47:55Z-
dc.date.issued2009-
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
dc.language.isoengen
dc.publisher|aInstitut für Angewandte Wirtschaftsforschung (IAW) |cTübingenen
dc.relation.ispartofseries|aIAW Diskussionspapiere |x57en
dc.subject.jelH24en
dc.subject.jelH31en
dc.subject.ddc330en
dc.subject.keywordelasticity of taxable incomeen
dc.subject.keywordtax reformen
dc.subject.keywordnet-of-tax rateen
dc.subject.stwEinkommensteuertarifen
dc.subject.stwSteuerwirkungen
dc.subject.stwEinkommenselastizitäten
dc.subject.stwSchätzungen
dc.subject.stwDeutschlanden
dc.titleThe responses of taxable income induced by tax cuts: Empirical evidence from the German taxpayer panel-
dc.type|aWorking Paperen
dc.identifier.ppn621230782en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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