Estimating dynamic tax revenue elasticities for Germany:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Frankfurt, M.
Dt. Bundesbank
2012
|
| Schriftenreihe: | Discussion paper / Deutsche Bundesbank
Eurosystem 2012,23 |
| Online-Zugang: | Volltext Inhaltsverzeichnis |
| Beschreibung: | Zsfassung in dt. u. engl. Sprache : Online-Ausg. im Internet |
| Beschreibung: | 45 S. graph. Darst. |
| ISBN: | 9783865588425 9783865588418 |
Internformat
MARC
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| 020 | |a 9783865588418 |c (Printversion) |9 978-3-86558-841-8 | ||
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Datensatz im Suchindex
| _version_ | 1804149582268989440 |
|---|---|
| adam_text | Titel: Estimating dynamic tax revenue elasticities for Germany
Autor: Koester, Gerrit B
Jahr: 2012
Contents
1 Introduction 1
2 Dynamic tax revenue elasticities 2
2.1 Conception and related literature....................... 2
2.2 Econometric set up - modeling dynamic elasticities ............ 6
3 Data 8
3.1 Tax revenues in Germany........................... 8
3.2 The adequate base(s) for each tax category ................. 10
3.3 Accounting for tax reforms .......................... 11
4 Time series properties 12
5 Estimation 14
6 Results 15
6.1 Profit-related taxes............................... 15
6.2 Wage taxes.................................... 18
6.3 Value-added taxes................................ 20
7 Conclusion 25
A Results of stationarity tests 26
B Results of cointegration tests 30
C Results for VAT (disaggregated tax base) 32
|
| any_adam_object | 1 |
| author | Koester, Gerrit B. Priesmeier, Christoph |
| author_GND | (DE-588)1053349165 |
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| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 330 - Economics |
| dewey-raw | 330 |
| dewey-search | 330 |
| dewey-sort | 3330 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| format | Book |
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| id | DE-604.BV040506661 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T00:25:19Z |
| institution | BVB |
| isbn | 9783865588425 9783865588418 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-025353280 |
| oclc_num | 816335569 |
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| physical | 45 S. graph. Darst. |
| psigel | ebook |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | Dt. Bundesbank |
| record_format | marc |
| series2 | Discussion paper / Deutsche Bundesbank |
| spelling | Koester, Gerrit B. Verfasser aut Estimating dynamic tax revenue elasticities for Germany Gerrit B. Koester ; Christoph PRiesmeier Frankfurt, M. Dt. Bundesbank 2012 45 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Discussion paper / Deutsche Bundesbank Eurosystem 2012,23 Zsfassung in dt. u. engl. Sprache : Online-Ausg. im Internet Priesmeier, Christoph Verfasser (DE-588)1053349165 aut Deutsche Bundesbank Discussion paper Eurosystem ; 2012,23 (DE-604)BV040156046 2012,23 http://www.bundesbank.de/Redaktion/EN/Downloads/Publications/Discussion_Paper_1/2012/2012_10_01_dkp_23.pdf?__blob=publicationFile Verlag kostenfrei Volltext HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025353280&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Koester, Gerrit B. Priesmeier, Christoph Estimating dynamic tax revenue elasticities for Germany |
| title | Estimating dynamic tax revenue elasticities for Germany |
| title_auth | Estimating dynamic tax revenue elasticities for Germany |
| title_exact_search | Estimating dynamic tax revenue elasticities for Germany |
| title_full | Estimating dynamic tax revenue elasticities for Germany Gerrit B. Koester ; Christoph PRiesmeier |
| title_fullStr | Estimating dynamic tax revenue elasticities for Germany Gerrit B. Koester ; Christoph PRiesmeier |
| title_full_unstemmed | Estimating dynamic tax revenue elasticities for Germany Gerrit B. Koester ; Christoph PRiesmeier |
| title_short | Estimating dynamic tax revenue elasticities for Germany |
| title_sort | estimating dynamic tax revenue elasticities for germany |
| url | http://www.bundesbank.de/Redaktion/EN/Downloads/Publications/Discussion_Paper_1/2012/2012_10_01_dkp_23.pdf?__blob=publicationFile http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025353280&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV040156046 |
| work_keys_str_mv | AT koestergerritb estimatingdynamictaxrevenueelasticitiesforgermany AT priesmeierchristoph estimatingdynamictaxrevenueelasticitiesforgermany |