How can retirement savings be increased? We explore a unique policy change in the
context of the German pension system to study this question. As of 2005 (with a phase-in …

The elasticity of taxable income is a key parameter in tax policy analysis. To examine the
large variation found in the literature of taxable and broad income elasticities, I conduct a …

Several recent studies show that the elasticity of taxable income (ETI) is not a sufficient
statistic for the welfare costs of taxation due to factors such as tax-base shifting. This paper …

We provide a comprehensive analysis of income inequality and income dynamics for
Germany over the last two decades. Combining personal income tax and social security …

This paper estimates the elasticity of labor supply at the intensive margin by applying the
latest estimation strategies from the elasticity of taxable income literature to administrative …

This paper uses a direct-projections approach to estimate the effect of capital gains taxation
on realizations at the state level and then develops a framework for determining revenue …

This paper studies the bunching identification strategy for an elasticity parameter that
summarizes agents' responses to changes in slope (kink) or intercept (notch) of a schedule …

We study the link between tax progressivity and top income shares. Using variation from
Western tax reforms in the 1980s and 1990s and synthetic control method estimation, we …

Wealth transfer tax systems based on inheritances and inter vivos gifts, rather than estates,
allow donors to shift wealth among potential recipients with the goal of minimizing tax …

We analyze the effects of a large place-based policy, subsidizing up to 50% of investment
costs of manufacturing firms in East Germany after reunification. We show that a 1 …