Taxation and Consumption: Evidence from a Representative Survey of the German Population

Using a representative survey of the German population, this paper studies self-reported individual consumption responses to a recent payroll tax reduction. About 55 per cent of the respondents report that they spend the extra money, indicating considerable potential for tax changes to affect consum...

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Veröffentlicht in:	MAGKS - Joint Discussion Paper Series in Economics (Band 20-2014)
Autoren:	Hayo, Bernd, Uhl, Matthias
Format:	Artikel
Sprache:	Englisch
Veröffentlicht:	2014
Schlagworte:	Taxation ∙ Consumption ∙ Representative population survey ∙ Germany Wirtschaft Economics
Online-Zugang:	PDF-Volltext
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