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dc.contributor.authorKoester, Gerrit B.en_US
dc.contributor.authorPriesmeier, Christophen_US
dc.date.accessioned2012-10-04en_US
dc.date.accessioned2012-10-11T12:59:42Z-
dc.date.available2012-10-11T12:59:42Z-
dc.date.issued2012en_US
dc.identifier.isbn978-3-86558-842-5en_US
dc.identifier.urihttp://hdl.handle.net/10419/64816-
dc.description.abstractWe analyse tax revenue elasticities by applying dynamic models to a new disaggregated dataset for Germany, which is adjusted for the effects of tax reforms. We estimate long-run elasticities that are substantially lower than in comparable studies for profit-related taxes and are slightly lower for value-added taxes, whereas the long-run elasticity for wage taxes is close to the consensus estimate in the literature. Additionally, we find that differences between short- and long-run elasticities are particularly important with respect to profit-related taxes. Here we estimate a far lower contemporaneous response to tax base changes than other studies and a dynamic reaction pattern spanning several years, which can be explained, for example, by tax collection lags.en_US
dc.language.isoengen_US
dc.publisherDt. Bundesbank Frankfurt, M.en_US
dc.relation.ispartofseriesDiscussion Paper, Deutsche Bundesbank 23/2012en_US
dc.subject.jelH2en_US
dc.subject.jelH24en_US
dc.subject.jelH25en_US
dc.subject.jelE26en_US
dc.subject.ddc330en_US
dc.subject.keywordDynamic tax revenue elasticitiesen_US
dc.subject.keywordDisaggregated analysisen_US
dc.subject.keywordError correction modelsen_US
dc.titleEstimating dynamic tax revenue elasticities for Germanyen_US
dc.typeWorking Paperen_US
dc.identifier.ppn726798541en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
dc.identifier.repecRePEc:zbw:bubdps:232012-
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