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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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| Опубліковано в:: | MAGKS - Joint Discussion Paper Series in Economics (Band 20-2014) |
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| Автори: | , |
| Формат: | Стаття |
| Мова: | англійська |
| Опубліковано: |
Philipps-Universität Marburg
2014
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| Предмети: | |
| Онлайн доступ: | PDF-повний текст |
| Теги: |
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| Резюме: | 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. |
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| Фізичний опис: | 22 Seiten |
| ISSN: | 1867-3678 |
| DOI: | 10.17192/es2024.0322 |