This paper examines the elasticity of tax revenue with respect to a marginal rate change, at both the individual and … aggregate level. The roles of the elasticity of taxable income (the behavioural effect on taxable income of a tax rise) and the … revenue elasticity (the structural effect on revenue of a change in taxable income) are highlighted. The revenue elasticity is …

elasticity, of around 0.9, is obtained for 2001 income levels. However, non-equiproportional income changes are more realistic …. Allowing for regression towards the geometric mean income reduces these elasticities, giving an elasticity for income and … of various excises has an important effect on the overall consumption tax revenue elasticity, especially for individuals …

literature of the price elasticity of demand for sugary products. A plurality of studies found that groups most at risk from …

This paper reports estimates of the elasticity of taxable income with respect to the net-of-tax rate for New Zealand … tax base, provides helpful conditions for deriving these estimates. The elasticity of taxable income was estimated to be …

This paper examines estimation of the elasticity of taxable income using instrumental variable regression methods. It …

The main purpose of this paper is to supplement the existing literature by quantifying the elasticity of New Zealand … lower end of most estimates used in other studies. Given that the trade elasticity is a key variable in macro-balance models …