To promote transparency and provide information, the Federal Planning Bureau regularly publishes the methods and results of its works. The publications are organised in different series, such as Outlooks, Working Papers and Planning Papers. Some reports can be consulted here, along with the Short Term Update newsletters that were published until 2015. You can search our publications by theme, publication type, author and year.
Within the framework of the sixth state reform, part of the personal income tax has been regionalised. What’s more, in ESA2010, certain tax expenditures which were partly recorded as negative revenue in ESA95 are now recorded as general government expenditure. These changes motivate a revision of the personal income tax model which is used both for the short and medium term projections made by the FPB and for variant analyses. The new model makes a distinction between the "prepayment" tax (payroll tax and advance payments) and the "enrolment" tax (which fixes the amounts due under regional and local additional levies). It provides a better link to the macroeconomy and explicitly takes into account the schedule of tax enrolment.
Mathematical and Quantitative Methods > Econometric and Statistical Methods: General > Other [C19]
Macroeconomics and Monetary Economics > Macroeconomic Aspects of Public Finance, Macroeconomic Policy, and General Outlook > Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation [E62]
Public Economics > Taxation, Subsidies, and Revenue > Personal Income and Other Nonbusiness Taxes and Subsidies [H24]
Public Economics > State and Local Government; Intergovernmental Relations > Intergovernmental Relations [H77]