belastingreeksen

Belastingreeksen is a term used in Dutch-language economics to describe time series of tax-related variables. They track how tax revenues, tax rates and tax bases evolve over time for a country, region, or sector and are used to analyze fiscal developments and policy effects.

Typical elements of belastingreeksen include total tax revenue, revenue by type (such as income tax, corporate tax, value-added tax), measures of the tax burden like tax revenue as a share of GDP, and both statutory and effective tax rates. Series can be presented in nominal or real terms, and often in seasonally adjusted form for comparability across periods.

Construction and data for belastingreeksen come from national accounts and government finance statistics, with supplementary information from international databases such as OECD Tax Statistics and Eurostat. Definitions and coverage can vary by country, which may lead to revisions and challenges in cross-country comparability.

Analysts apply time series methods to belastingreeksen, including trend extraction, seasonal adjustment, ARIMA or exponential smoothing methods, and multivariate approaches like VAR or cointegration analysis. Structural breaks due to policy changes or economic shocks are common and may require special treatment.

Applications of belastingreeksen include forecasting tax revenues, evaluating the effects of tax reforms, studying revenue volatility, and supporting comparisons of tax systems across countries or over time. They are a key input in fiscal planning, macroeconomic modeling, and policy assessment.