@techreport{Boss1997Untersuchungen,
abstract = {In light of the ongoing discussion on the erosion of the tax base in Germany, the relation
between value added tax (VAT) revenues and their macroeconomic underpinnings is investigated.
Based on a highly disaggregated classification of private consumption and specific
government expenditures it could be shown that the relation between VAT revenues and their
determinants did not become weaker in the 1990s. Thus it is justified to use traditional
methods in forecasting the VAT revenues.},
address = {Kiel},
author = {Alfred Boss},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {H29; 330; value-added tax; estimation; forecasting; Umsatzsteuer; Steuerbemessung; Steueraufkommen; Steuersch\"{a}tzung; Gesamtwirtschaftliche Nachfrage; Deutschland},
language = {ger},
number = {844},
publisher = {Kiel Institute for the World Economy (IfW)},
title = {Untersuchungen zur Bemessungsgrundlage und zum kassenm\"{a}\ss{}igen Aufkommen der Steuern vom Umsatz},
type = {Kiel Working Papers},
url = {http://hdl.handle.net/10419/993},
year = {1997}
}
