Untersuchungen zur Bemessungsgrundlage und zum kassenmäßigen Aufkommen der Steuern vom Umsatz

Alfred Boss

No 844, Kiel Working Papers from Kiel Institute for the World Economy (IfW Kiel)

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.

Keywords: value-added tax; estimation; forecasting (search for similar items in EconPapers)
JEL-codes: H29 (search for similar items in EconPapers)
Date: 1997
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Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:zbw:ifwkwp:844

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