Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/993
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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.publisher|aKiel Institute for the World Economy (IfW) |cKiel-
dc.relation.ispartofseries|aKiel Working Paper |x844en_US
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.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:ifwkwp:844-
dc.identifier.printppn239442784en_US

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