Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/186180
Authors: 
Buettner, Thiess
Year of Publication: 
2009
Series/Report no.: 
RatSWD Working Paper 64
Abstract: 
The paper briefly surveys available data sources and discusses future developments relevant for empirical public finance in Germany. It starts from the notion that public finance deals with decisions of various agents, not only governments, but also private households and firms. Therefore, empirical research needs different types of data. Government decisions are to some extent captured in terms of the budgetary statistics, even though these statistics have shortcomings with regard to the quality of public service provisions and the revenue instruments. To study the decisions of the other agents individual level data is required. While some progress has been made, recently, the combination of various datasets at the individual level is a key priority.
Subjects: 
Empirical Research
Public Finance
Budgetary Statistics
Revenue Statistics
Micro-level Data
Taxpayer Data
Document Type: 
Working Paper

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