The Built-In Flexibility of Taxation: Some Basic Analytics

This paper provides a unified framework in which to examine income and consumption tax revenue elasticities. In addition, new results are established in relation to consumption taxes. These results help to provide a better understanding of the determinants of the revenue responsiveness properties of different taxes, along with convenient expressions for the calculation of elasticities in practice.

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Year of publication:	1998
Authors:	Creedy, J. ; Gemmell, N.
Institutions:	Department of Economics, Faculty of Business and Economics
Subject:	TAXATION \| CONSUMPTION

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Series:	Department of Economics - Working Papers Series.
Type of publication:	Book / Working Paper
Notes:	Number 628 32 pages
Classification:	H21 - Efficiency; Optimal Taxation ; H22 - Incidence
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005750783