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Autoren: 
Koester, Gerrit B.
Priesmeier, Christoph
Datum: 
2012
Reihe/Nr.: 
Bundesbank Discussion Paper 23/2012
Zusammenfassung: 
We 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.
Schlagwörter: 
Dynamic tax revenue elasticities
Disaggregated analysis
Error correction models
JEL: 
H2
H24
H25
E26
ISBN: 
978-3-86558-842-5
Dokumentart: 
Working Paper
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