Zobrazeno 1 - 8
of 8
pro vyhledávání: '"Werdt, Clive"'
Autor:
JENDERNY, KATHARINA1 katharina.jenderny@umu.se, WERDT, CLIVE2 clive.werdt@fu-berlin.de
Publikováno v:
Proceedings of the Annual Conference on Taxation. 11/19/2015, Issue 108, p1-19. 20p.
Autor:
Werdt, Clive
This paper investigates the inter-temporal loss usage of tax units in Ger- many. Tax units that experience a loss in a year can offset that loss with positive income from adjacent year to receive a tax refund. Similar to compa- nies, tax units can em
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3d3468f2e70a485b7071ba883036f13d
https://hdl.handle.net/10419/106824
https://hdl.handle.net/10419/106824
Autor:
Werdt, Clive
This paper provides new empirical insights on the elasticity of taxable income for Germany. Using a rich panel of German income tax return data, the tax reforms of 2004 and 2005 are exploited implementing a new dynamic income model. Showing and discu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4442496eea0046c391cf072b7f89d5af
https://refubium.fu-berlin.de/handle/fub188/20077
https://refubium.fu-berlin.de/handle/fub188/20077
Autor:
Bönke, Timm, Werdt, Clive
We estimate the elasticity of charitable giving with respect to price and income changes using a rich panel of income tax returns covering the period 2001 to 2006. Employing censored quantile regression and exploiting the panel structure, the advanta
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::991960db6895bad3360d6f496201c622
https://refubium.fu-berlin.de/handle/fub188/19837
https://refubium.fu-berlin.de/handle/fub188/19837
Autor:
Werdt, Clive Noel
This doctoral thesis investigates several aspects of behavioral responses to income taxation. The thesis contains three chapters that estimate empirical parameters of interest for Germany that have direct implications on the optimal design of the Ger
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______4732::96d67509636f6c70f2743d0fe5e1a57b
https://refubium.fu-berlin.de/handle/fub188/13984
https://refubium.fu-berlin.de/handle/fub188/13984
Autor:
Massarrat-Mashhadi, Nima, Werdt, Clive
This paper provides new empirical insights on the elasticity of taxable income to the net-oftax rate. Using a panel of German income tax return data, we followed taxpayers from 2001 to 2006 to analyze the effects of the German tax reforms of 2004 and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::20ef579a5f960c898f0c89a50fd485c2
Autor:
Massarrat-Mashhadi, Nima, Werdt, Clive
This paper provides new empirical insights on the elasticity of taxable income to the net-oftax rate. Using a panel of German income tax return data, we followed taxpayers from 2001 to 2006 to analyze the effects of the German tax reforms of 2004 and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::52fcd37a83e5770bed0aeaa38dd77c56
https://www.econstor.eu/bitstream/10419/67502/1/732460832.pdf
https://www.econstor.eu/bitstream/10419/67502/1/732460832.pdf
Publikováno v:
AStA Wirtschafts- und Sozialstatistisches Archiv; Dec2013, Vol. 7 Issue 3/4, p135-168, 34p