existing studies estimating these elasticities for emerging countries disregard the effects of tax reforms on tax revenue … reforms and estimate both short- and long-run tax revenue elasticities. Our results suggest that the long-run elasticities are …

Belgium. We then evaluate real tax reforms in Italy and Poland. Our approach takes into account the feedback effects resulting … accounting for the behavioral reaction and macroeconomic feedback to tax policy changes enriches the tax reforms' analysis, by … tax reforms considered. Our results are in line with previous dynamic scoring exercises, showing that most tax reforms …