for 2000–2003. By applying alternative rules of taxation, revenues according to different tax rate structures are deduced …. When introducing the tax rate structures proposed by the federal government, the average tax rate is reduced, but the … marginal tax rates on average are lower only in the short run. …

In the present paper I examine tax revenue projections in Germany over the period 1968 to 2012 with a focus on … forecasting rationality. I show that tax revenue forecasts for the medium-term are upward biased. Overoptimistic revenue …. The predicted tax-GDP-ratio appears to be upward biased, as well. The forecasts are likely to overestimate tax revenues if …

utility maximization process to estimate the optimal tax revenue from a sample of 30 countries. It is shown that an optimal … tax system is defined solely by two crucial determining factors: The productive capacity of the country (GDP) and …, consumption) tend to capture the impact of all the remaining factors on tax revenue. It is also shown that our utility …

for 2000–2003. By applying alternative rules of taxation, revenues according to different tax rate structures are deduced …. When introducing the tax rate structures proposed by the federal government, the average tax rate is reduced, but the … marginal tax rates on average are lower only in the short run. …