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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...
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ensure identification. Applied to seasonal aggregate gender employment in Australia, a bivariate male/female model with a … model evidences distinct gender-based seasonal patterns with seasonality declining over time for females and increasing for …
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