Mourre, Gilles; Princen, Savina - 2015
on an EU country panel for the period 2001-13, we estimate short-term and long-term revenue elasticities for different … impact of the business cycle. The main novelty of the paper is to use revenue data net of discretionary tax measures. Based … revenue categories. Then, we add different indicators of the business cycle to test its specific influence on the short …