We analyse tax revenue elasticities by applying dynamic models to a new disaggregated dataset for Germany, which is adjusted for the effects of tax reforms. We estimate long-run elasticities that are substantially lower than in comparable studies for profit-related taxes and are slightly lower...

The empirical and theoretical literature on long-term relationships in public finance is dominated by two approaches: Fiscal sustainability and Wagner’s law of an increasing state activity. In this paper, we argue that these two relationships should be analyzed simultaneously and not...

We analyse tax revenue elasticities by applying dynamic models to a new disaggregated dataset for Germany, which is adjusted for the effects of tax reforms. We estimate long-run elasticities that are substantially lower than in comparable studies for profit-related taxes and are slightly lower...

The empirical and theoretical literature on long-term relationships in public finance is dominated by two approaches: Fiscal sustainability and Wagner's law of an increasing state activity. In this paper, we argue that these two relationships should be analyzed simultaneously and not separately....

Christoph Priesmeier Dynamic Interactions Between Public Finances and Economic Activity in Germany Time Series Perspectives on the Sustainability, Cyclicality, Sensitivity and Economic Impact of Fiscal Policy Fl Nomos Contents I Introduction ...

Wie interagieren öffentliche Finanzen und Wirtschaftswachstum in Deutschland? Und welchen Einfluss haben diese Interaktionen auf die Tragfähigkeit der deutschen Staatsfinanzen? Und umgekehrt, welche Rolle spielen Tragfähigkeitsaspekte für die Effektivität von staatlichen...

Abstract: Was bestimmt die Steuerpolitik? Welche Ziele verfolgen die Bundesregierungen bei Steuerreformen? Haben Steuererhöhungen und Steuersenkungen einen Einfluss auf die Wahlergebnisse? Auf der Basis eines neuen Datensatzes zu den fiskalischen Effekten von Steuerreformen im Zeitraum von 1964...