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Empirische Messung der Aufkommenselastizität der veranlagten Einkommensteuer in Relation zu den Unternehmens- und Vermögenseinkommen: (Forschungsvorhaben fe 7/15). Endbericht für das Bundesministerium der Finanzen

Author

Listed:
  • Gebhardt, Heinz
  • Breidenbach, Philipp
  • Jäger, Philipp
  • van Deuverden, Kristina
  • Boysen-Hogrefe, Jens
  • Breuer, Christian
  • Zeddies, Götz

Abstract

In dieser Studie wird der Zusammenhang zwischen dem Aufkommen der veranlagten Einkommensteuer und den Unternehmens‐ und Vermögenseinkommen (UVE) bzw. einzelnen Unteraggregaten der UVE analysiert, um die methodischen und empirischen Grundlagen für die Prognose des Einkommensteueraufkommens zu verbessern. Dazu wird zunächst die vom Arbeitskreis Steuerschätzungen (AKS) als Fortschreibungsindikator für die veranlagte Einkommensteuer zugrunde gelegte Größe der UVE genauer betrachtet, sodann werden methodische und empirische Untersuchungen zur Ableitung der Aufkommenselastizität der veranlagten Einkommensteuer in Relation zu den UVE bzw. zu einzelnen Unteraggregaten der UVE vorgestellt. [...]

Suggested Citation

  • Gebhardt, Heinz & Breidenbach, Philipp & Jäger, Philipp & van Deuverden, Kristina & Boysen-Hogrefe, Jens & Breuer, Christian & Zeddies, Götz, 2016. "Empirische Messung der Aufkommenselastizität der veranlagten Einkommensteuer in Relation zu den Unternehmens- und Vermögenseinkommen: (Forschungsvorhaben fe 7/15). Endbericht für das Bundesministerium," RWI Projektberichte, RWI - Leibniz-Institut für Wirtschaftsforschung, number 145964.
    • Handle: RePEc:zbw:rwipro:145964
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    References listed on IDEAS

    as
    1. Bechara, Peggy & Kasten, Tanja & Schaffner, Sandra, 2015. "Dokumentation des RWI-Einkommensteuer-Mikrosimulationsmodells (EMSIM)," RWI Materialien 86, RWI - Leibniz-Institut für Wirtschaftsforschung.
    2. Kevin D. Hoover & Stephen J. Perez, 1999. "Data mining reconsidered: encompassing and the general-to-specific approach to specification search," Econometrics Journal, Royal Economic Society, vol. 2(2), pages 167-191.
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