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https://hdl.handle.net/10419/64816
Kompletter Metadatensatz
DublinCore-Feld | Wert | Sprache |
---|---|---|
dc.contributor.author | Koester, Gerrit B. | en |
dc.contributor.author | Priesmeier, Christoph | en |
dc.date.accessioned | 2012-10-04 | - |
dc.date.accessioned | 2012-10-11T12:59:42Z | - |
dc.date.available | 2012-10-11T12:59:42Z | - |
dc.date.issued | 2012 | - |
dc.identifier.isbn | 978-3-86558-842-5 | en |
dc.identifier.uri | http://hdl.handle.net/10419/64816 | - |
dc.description.abstract | 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. | en |
dc.language.iso | eng | en |
dc.publisher | |aDeutsche Bundesbank |cFrankfurt a. M. | en |
dc.relation.ispartofseries | |aBundesbank Discussion Paper |x23/2012 | en |
dc.subject.jel | H2 | en |
dc.subject.jel | H24 | en |
dc.subject.jel | H25 | en |
dc.subject.jel | E26 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | Dynamic tax revenue elasticities | en |
dc.subject.keyword | Disaggregated analysis | en |
dc.subject.keyword | Error correction models | en |
dc.title | Estimating dynamic tax revenue elasticities for Germany | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 726798541 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
dc.identifier.repec | RePEc:zbw:bubdps:232012 | en |
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