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...

وصف كامل

محفوظ في:
التفاصيل البيبلوغرافية
الحاوية / القاعدة:MAGKS - Joint Discussion Paper Series in Economics (Band 20-2014)
المؤلفون الرئيسيون: Hayo, Bernd, Uhl, Matthias
التنسيق: مقال
اللغة:الإنجليزية
منشور في: Philipps-Universität Marburg 2014
الموضوعات:
الوصول للمادة أونلاين:PDF النص الكامل
الوسوم: إضافة وسم
لا توجد وسوم, كن أول من يضع وسما على هذه التسجيلة!
الوصف
الملخص: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 consumption and economic activity. Our analysis of the socio-demographic and economic covariates of consumption responses suggests, among other effects, that interest rates are related to consumption responses to tax changes, and that households with higher income have a higher propensity to consume.
وصف مادي:22 Seiten
تدمد:1867-3678
DOI:10.17192/es2024.0322