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Untersuchungen zur Bemessungsgrundlage und zum kassenmäßigen Aufkommen der Steuern vom Umsatz

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  • Boss, Alfred

Abstract

In 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.

Suggested Citation

  • Boss, Alfred, 1997. "Untersuchungen zur Bemessungsgrundlage und zum kassenmäßigen Aufkommen der Steuern vom Umsatz," Kiel Working Papers 844, Kiel Institute for the World Economy (IfW Kiel).
    • Handle: RePEc:zbw:ifwkwp:844
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    File URL: https://www.econstor.eu/bitstream/10419/993/1/239442784.pdf
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    Citations

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    Cited by:

    1. Nico Pestel & Eric Sommer, 2013. "Shifting Taxes from Labor to Consumption: Efficient, but Regressive?," SOEPpapers on Multidisciplinary Panel Data Research 624, DIW Berlin, The German Socio-Economic Panel (SOEP).
    2. Lars-H. R. Siemers, 2014. "A General Microsimulation Model for the EU VAT with a specific Application to Germany," International Journal of Microsimulation, International Microsimulation Association, vol. 7(2), pages 40-93.
    3. Boss, Alfred & Döpke, Jörg & Langfeldt, Enno & Scheide, Joachim & Schmidt, Rainer & Strauß, Hubert, 1997. "Aufschwung in Deutschland ohne Dynamik," Open Access Publications from Kiel Institute for the World Economy 1739, Kiel Institute for the World Economy (IfW Kiel).
    4. Boss, Alfred, 2011. "Steuerpolitik für Deutschland: Ein Reformvorschlag und Schritte zu seiner Verwirklichung," Kiel Working Papers 1707, Kiel Institute for the World Economy (IfW Kiel).

    More about this item

    Keywords

    value-added tax; estimation; forecasting;
    All these keywords.

    JEL classification:

    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other

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