Article in Journal
Tax revenue estimation: delayed collapse of revenueAnalysis of the payment structure of the assessed income tax
Christian Breuer
ifo Institut für Wirtschaftsforschung, München, 2009
ifo Schnelldienst, 2009, 62, Nr. 11, 30-34
ifo Institut für Wirtschaftsforschung, München, 2009
ifo Schnelldienst, 2009, 62, Nr. 11, 30-34
![](https://www.ifo.de/DocImg/ifosd_2009_11_5.jpg?c=1689237002)
During the 134th meeting of the working group for tax revenue estimation, serious shortfalls in receipts were forecast. Although tax revenue remained largely stable up to April 2009, shortfalls of €45 billion are already expected for this year. In 2010 they could amount to €85 billion and as much as €93 billion in 2011. Tax revenue from wages will fall in particular as well as from the corporation tax, which because of delays in the tax assessment period and tax payment will not bottom out until 2010/2011. A third of the revenue shortfall will be caused by changes in the taxation law. Income tax revenue remains stable at the moment, however.
JEL Classification: H200
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ifo Schnelldienst 11/2009
ifo Institut für Wirtschaftsforschung, München, 2009