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dc.contributor.authorKoester, Gerrit B.en
dc.contributor.authorPriesmeier, Christophen
dc.date.accessioned2012-10-04-
dc.date.accessioned2012-10-11T12:59:42Z-
dc.date.available2012-10-11T12:59:42Z-
dc.date.issued2012-
dc.identifier.isbn978-3-86558-842-5en
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
dc.language.isoengen
dc.publisher|aDeutsche Bundesbank |cFrankfurt a. M.en
dc.relation.ispartofseries|aBundesbank Discussion Paper |x23/2012en
dc.subject.jelH2en
dc.subject.jelH24en
dc.subject.jelH25en
dc.subject.jelE26en
dc.subject.ddc330en
dc.subject.keywordDynamic tax revenue elasticitiesen
dc.subject.keywordDisaggregated analysisen
dc.subject.keywordError correction modelsen
dc.titleEstimating dynamic tax revenue elasticities for Germany-
dc.typeWorking Paperen
dc.identifier.ppn726798541en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:bubdps:232012en

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