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  1. Is the road to hell paved with good intentions?
    an empirical analysis of budgetary follow-up in the EU
    Autor*in: Beetsma, Roel; Busse, Matthias; Germinetti, Lorenzo; Giuliodori, Massimo; Larch, Martin
    Erschienen: 29 March 2022
    Verlag:  Centre for Economic Policy Research, London

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    LZ 161
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    Standort:
    Universitätsbibliothek Mannheim
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Array ; DP17154
    Schlagworte: budgetary follow-up; Projection; first-release error; budget balance; revenues; Expenditures
    Umfang: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  2. Persistence in tax revenues
    evidence from some OECD countries
    Autor*in: Caporale, Guglielmo Maria; Tapia, Silvia García; Gil-Alaña, Luis A.
    Erschienen: September 2023
    Verlag:  CESifo, Munich, Germany

    This paper examines persistence in tax revenues in a set of 21 OECD countries over the period 1965-2021 using long-range dependence techniques based on fractional integration. The results imply that there are only a few cases of mean reversion: one... mehr

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 63
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    keine Fernleihe

     

    This paper examines persistence in tax revenues in a set of 21 OECD countries over the period 1965-2021 using long-range dependence techniques based on fractional integration. The results imply that there are only a few cases of mean reversion: one for total revenue (Switzerland); three for VAT (Belgium, Italy, and Spain), and six for tax on income (Austria, Belgium, Finland, Spain, Sweden and USA). The analysis is also carried out for inflation in the same set of countries. Again the I(1) hypothesis cannot be rejected in most cases, mean reversion only occurring in Korea, Iceland, Norway and Sweden. However, stronger evidence of mean reversion is found for the differences between the three original tax series and inflation compared to the tax series themselves, which points to the existence of a linkage between taxation and inflation, especially in the case of VAT and tax on income.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/282370
    Schriftenreihe: CESifo working papers ; 10682 (2023)
    Schlagworte: revenues; taxes; persistence; fractional integration; long memory
    Umfang: 1 Online-Ressource (circa 27 Seiten), Illustrationen