Paul Johnson (Institute for Fiscal Studies) Peter Lambert
Abstract
The unexpectedly high outturn of tax revenues in the UK in recent years has permitted drastic revision of borrowing and taxing plans. Such unexpectedly high outturns may result from either: ii) An unexpectedly fast growth in one or more of the tax bases or ii) An underestimation of the response to income growth of one or more revenue sources. It is, therefore, obviously important for planning that the responsiveness of tax revenues to income growth be accurately measurable and known to policy makers and this paper reviews and upgrades the current state of knowledge in respect of income tax revenue responsiveness.
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Article provided by Institute for Fiscal Studies in its journal Fiscal Studies.
Volume (Year): 10 (1989) Issue (Month): 4 (November) Pages: 1-18 Download reference. The following formats are available: HTML
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Handle: RePEc:ifs:fistud:v:10:y:1989:i:4:p:1-18
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