nep-pbe New Economics Papers
on Public Economics
Issue of 2019‒11‒04
fourteen papers chosen by
Thomas Andrén
Konjunkturinstitutet
  1. The EITC and the Extensive Margin: A Reappraisal By Henrik Kleven
  2. The Effect of Tax Price on Donations: Evidence from Canada By Ross Hickey; Brad Minaker; A. Abigail Payne; Joanne Roberts; Justin Smith
  3. The Sensitivity of Charitable Giving to the Timing and Salience of Tax Credits By Ross Hickey; Bradley Minaker; A. Abigail Payne
  4. Corporate Tax Reforms With Policy Uncertainty By Brendler, Pavel; Abraham, Arpad; Carceles, Eva
  5. Impact of the German Real Estate Transfer Tax on the Commercial Real Estate Market By Frenzel Baudisch, Coletta; Dresselhaus, Carolin
  6. On income tax avoidance - the case of Germany revisited By Fauser, Hannes
  7. The Effects of Early Retirement Incentives on Retirement Decisions By Dolls, Mathias; Krolage, Carla
  8. Investment Tax Credits and the Response of Firms By Lerche, Adrian
  9. Spatial Tax Enforcement Spillovers: Evidence from South Africa By Riedel, Nadine; Strohmaier, Kristina; Lediga, Collen
  10. Work incentives and the efficiency of tax-transfer reforms under constrained labor supply By Fischer, Benjamin; Jessen, Robin; Steiner, Viktor
  11. Pension Incentives and Labor Force Participation: Evidence from the Introduction of Universal Old-Age Assistance in the UK By Jäger, Philipp; Giesecke, Matthias
  12. Profit Taxation and Bank Risk Taking By Kogler, Michael
  13. Unilateral Tax Policy in the Open Economy By Kohl, Miriam; Richter, Philipp
  14. Preferences over Taxation of High Income Individuals: Evidence from a Survey Experiment By Engelmann, Dirk; Janeba, Eckhard; Mechtenberg, Lydia; Wehrhöfer, Nils
  1. By: Henrik Kleven
    Abstract: This paper reconsiders the impact of the Earned Income Tax Credit (EITC) on labor supply at the extensive margin. I investigate every EITC reform at the state and federal level since the inception of the policy in 1975. Based on event studies comparing single women with and without children, or comparing single mothers with different numbers of children, I show that the only EITC reform associated with clear employment increases is the expansion enacted in 1993. The employment increases in the mid-late nineties are very large, but they are influenced by the confounding effects of welfare reform and a booming macroeconomy. Based on different approaches that exploit variation in these confounders across household type, space and time, I show that the employment effects align closely with exposure to welfare reform and the business cycle. Single mothers who were unaffected by welfare reform (but eligible for the EITC) did not respond. Overall and contrary to consensus, the case for sizable extensive margin effects of the EITC is fragile. I highlight the presence of informational frictions, widely documented in the literature, as a natural explanation for the absence of extensive margin responses.
    JEL: H20 H24 H31 J20 J21 J22
    Date: 2019–10
    URL: http://d.repec.org/n?u=RePEc:nbr:nberwo:26405&r=all
  2. By: Ross Hickey (Melbourne Institute: Applied Economic & Social Research, The University of Melbourne); Brad Minaker (University of Guelph); A. Abigail Payne (Melbourne Institute: Applied Economic & Social Research, The University of Melbourne); Joanne Roberts (Yale-NUS College); Justin Smith (Wilfrid Laurier University)
    Abstract: Estimating the responsiveness of charitable donations to changes in tax incentives is more than estimating a single number. Giving to charity is unlike normal consumption – it involves supporting the delivery of privately-provided public goods. Age and income may influence how tax incentives to give affect both the decision to give as well as how much to give. Using a large administrative dataset from Canada to estimate the tax price elasticity of donations, we estimate that the tax price elasticity of charitable donations is -1 when it is restricted to be the same for all individuals. Across the income distribution, however, we observe an inverse U-shaped distribution in the elasticity that ranges from -1.4 to -0.18. We also find differences in the elasticity across age groupings, and that for the population the elasticity is driven more through the intensive than extensive margin.
    Keywords: Donations, charity, tax price elasticity
    JEL: H31 H24 H40
    Date: 2019–09
    URL: http://d.repec.org/n?u=RePEc:iae:iaewps:wp2019n08&r=all
  3. By: Ross Hickey (Melbourne Institute: Applied Economic & Social Research, The University of Melbourne); Bradley Minaker (University of Guelph); A. Abigail Payne (Melbourne Institute: Applied Economic & Social Research, The University of Melbourne)
    Abstract: If a taxpayer is able to claim charitable donations made near the time of filing her tax return, will she give more? To what extent does the salience of tax-induced incentives matter? This paper explores the role of the timing and salience of tax incentives on reported tax filer giving. As a result of the January 12, 2010 Haiti Earthquake, taxpayers in Quebec, Canada were given an opportunity to report donations that were made near the time of filing on their 2009 tax returns, while taxpayers located elsewhere in Canada were not given this opportunity. We find that moving the timing of reporting of gifts on one’s tax returns closer to the timing of giving increases average donations by approximately 9 percentage points. We discuss the policy implications of our results along with the implications for our understanding of the tax price elasticity of charitable giving.
    Keywords: Charitable giving, donations, disaster relief, tax incentives
    JEL: H0 H40 H84
    Date: 2019–01
    URL: http://d.repec.org/n?u=RePEc:iae:iaewps:wp2019n02&r=all
  4. By: Brendler, Pavel; Abraham, Arpad; Carceles, Eva
    JEL: E20 E44 H24 H31
    Date: 2019
    URL: http://d.repec.org/n?u=RePEc:zbw:vfsc19:203619&r=all
  5. By: Frenzel Baudisch, Coletta; Dresselhaus, Carolin
    JEL: H20 H22 H77 R33
    Date: 2019
    URL: http://d.repec.org/n?u=RePEc:zbw:vfsc19:203494&r=all
  6. By: Fauser, Hannes
    JEL: D12 D31 D63 H26
    Date: 2019
    URL: http://d.repec.org/n?u=RePEc:zbw:vfsc19:203550&r=all
  7. By: Dolls, Mathias; Krolage, Carla
    JEL: H55 J14 J18 J26
    Date: 2019
    URL: http://d.repec.org/n?u=RePEc:zbw:vfsc19:203486&r=all
  8. By: Lerche, Adrian
    JEL: H25 H32 J23 L53 O25 R11
    Date: 2019
    URL: http://d.repec.org/n?u=RePEc:zbw:vfsc19:203526&r=all
  9. By: Riedel, Nadine; Strohmaier, Kristina; Lediga, Collen
    JEL: H7
    Date: 2019
    URL: http://d.repec.org/n?u=RePEc:zbw:vfsc19:203500&r=all
  10. By: Fischer, Benjamin; Jessen, Robin; Steiner, Viktor
    JEL: J22
    Date: 2019
    URL: http://d.repec.org/n?u=RePEc:zbw:vfsc19:203607&r=all
  11. By: Jäger, Philipp; Giesecke, Matthias
    JEL: H24 H55 J14 J22 J26
    Date: 2019
    URL: http://d.repec.org/n?u=RePEc:zbw:vfsc19:203498&r=all
  12. By: Kogler, Michael
    JEL: G21 G28 H25
    Date: 2019
    URL: http://d.repec.org/n?u=RePEc:zbw:vfsc19:203533&r=all
  13. By: Kohl, Miriam; Richter, Philipp
    JEL: F12
    Date: 2019
    URL: http://d.repec.org/n?u=RePEc:zbw:vfsc19:203581&r=all
  14. By: Engelmann, Dirk; Janeba, Eckhard; Mechtenberg, Lydia; Wehrhöfer, Nils
    JEL: H21
    Date: 2019
    URL: http://d.repec.org/n?u=RePEc:zbw:vfsc19:203648&r=all
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