This paper derives analytical expressions for the revenue elasticity of consumption taxes and combined income-consumption tax systems, analogous to those familiar for income taxes. It provides measures of tax revenue elasticities which can readily be applied in practice. Analytical results...

Corruption defined as the misuse of public power for personal gains is a forefront issue around the world, especially in developing countries. This paper mainly assumes that corruption has negative effects on government revenues both in the short-run and the long-run. In order to test this...