This file is part of IDEAS, which uses RePEc data


[ Papers | Articles | Software | Books | Chapters | Authors | Institutions | JEL Classification | NEP reports | Search | New papers by email | Author registration | Rankings | Volunteers | FAQ | Blog | Help! ]

The Revenue Responsiveness of Income and Consumption Taxes in the UK

Author info | Abstract | Publisher info | Download info | Related research | Statistics
Author Info
John Creedy
Norman Gemmell

Additional information is available for the following registered author(s):

Abstract

This paper provides new estimates of the revenue elasticities of income and consumption taxes in the UK over the period 1989-2000. Using new analytical expressions for consumption taxes, these elasticities are estimated from information on relatively few parameters, almost all of which are readily available from published sources. Changes in consumption patterns over time, and income tax parameters, are found to be important for the magnitude of consumption tax elasticities. Copyright Blackwell Publishing Ltd and The Victoria University of Manchester, 2003.

Download Info
To download:

If you experience problems downloading a file, check if you have the proper application to view it first. Information about this may be contained in the File-Format links below. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://www.blackwell-synergy.com/servlet/useragent?func=synergy&synergyAction=showTOC&journalCode=manc&volume=71&issue=6&year=2003&part=null
File Format: text/html
File Function: link to full text
Download Restriction: Access to full text is restricted to subscribers.

As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

Publisher Info
Article provided by University of Manchester in its journal The Manchester School.

Volume (Year): 71 (2003)
Issue (Month): 6 (December)
Pages: 641-658
Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Handle: RePEc:bla:manchs:v:71:y:2003:i:6:p:641-658

Contact details of provider:
Web page: http://www.blackwellpublishing.com/journal.asp?ref=1463-6786

Order Information:
Web: http://www.blackwellpublishing.com/subs.asp?ref=1463-6786

For technical questions regarding this item, or to correct its listing, contact: (Christopher F. Baum).

Related research
Keywords:

Other versions of this item:

Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)
  1. John Creedy & Norman Gemmell, 2001. "The Revenue Elasticity of Taxes in the UK," Melbourne Institute Working Paper Series wp2001n11, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne. [Downloadable!]
  2. John Creedy & Norman Gemmell, 2003. "The Built-in Flexibility of Income and Consumption Taxes in New Zealand," Treasury Working Paper Series 03/05, New Zealand Treasury. [Downloadable!]
    Other versions:
Statistics
Access and download statistics

Did you know? RePEc also has a blog.

This page was last updated on 2009-12-19.

This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.