Empirische Messung der Aufkommenselastizität der veranlagten Einkommensteuer in Relation zu den Unternehmens- und Vermögenseinkommen
Forschungsvorhaben fe 7/15
Endbericht für das Bundesministerium der Finanzen
I A 3 Vw 3170/15/10015
This study analyzes the relationship between income tax revenues and property and entrepreneurial income (PEI) as well as the components of PEI, in order to improve the prediction of income tax revenues. First, we analyze the concept of PEI that is used by the Working Party on Tax Revenue Estimates for the prediction of property income tax. Second, we present some methodological and empirical sub‐studies that focus on the elasticity of assessed income tax and macroeconomic PEI as well as some of its components respectively.