Please use this identifier to cite or link to this item:
http://dspace.mediu.edu.my:8181/xmlui/handle/10419/993| Title: | Untersuchungen zur Bemessungsgrundlage und zum kassenmäßigen Aufkommen der Steuern vom Umsatz |
| Keywords: | H29 ddc:330 value-added tax estimation forecasting Umsatzsteuer Steuerbemessung Steueraufkommen Steuerschätzung Gesamtwirtschaftliche Nachfrage Deutschland |
| Issue Date: | 16-Oct-2013 |
| Publisher: | Kiel Institute for the World Economy (IfW) Kiel |
| Description: | 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. |
| URI: | http://koha.mediu.edu.my:8181/xmlui/handle/10419/993 |
| Other Identifiers: | http://hdl.handle.net/10419/993 ppn:239442784 |
| Appears in Collections: | EconStor |
Files in This Item:
There are no files associated with this item.
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.