Jayawickrama, Ananda - In: South Asia Economic Journal 9 (2008) 2, pp. 351-373
resiliency of the country's tax system, this article sheds light on the issue by estimating the buoyancy parameters of tax … buoyancy of general goods and service tax is biased downwards due to non–structural factors. Nonetheless, personal income …€“for–one relation–ship with the base variable proxy. Depending on the estimated results, we claim that the low buoyancy of corporate …