EconStor >
Institut für Weltwirtschaft (IfW), Kiel >
Kieler Arbeitspapiere, IfW >

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10419/993
  

Full metadata record

DC FieldValueLanguage
dc.contributor.authorBoss, Alfreden_US
dc.date.accessioned2009-01-28T14:27:19Z-
dc.date.available2009-01-28T14:27:19Z-
dc.date.issued1997en_US
dc.identifier.urihttp://hdl.handle.net/10419/993-
dc.description.abstractIn 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.-
dc.language.isogeren_US
dc.publisherKiel Institute for the World Economy (IfW) Kiel-
dc.relation.ispartofseriesKiel Working Papers 844-
dc.subject.jelH29-
dc.subject.ddc330-
dc.subject.keywordvalue-added tax-
dc.subject.keywordestimation-
dc.subject.keywordforecasting-
dc.subject.stwUmsatzsteueren_US
dc.subject.stwSteuerbemessungen_US
dc.subject.stwSteueraufkommenen_US
dc.subject.stwSteuerschätzungen_US
dc.subject.stwGesamtwirtschaftliche Nachfrageen_US
dc.subject.stwDeutschlanden_US
dc.titleUntersuchungen zur Bemessungsgrundlage und zum kassenmäßigen Aufkommen der Steuern vom Umsatzen_US
dc.typeWorking Paperen_US
dc.identifier.ppn239442784en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:Kieler Arbeitspapiere, IfW
Publikationen von Forscherinnen und Forschern des IfW

Files in This Item:
File Description SizeFormat
239442784.pdf2.42 MBAdobe PDF
No. of Downloads: Counter Stats
Show simple item record
Download bibliographical data as: BibTeX

Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.