A Note on Estimating Tax Elasticities
AbstractThe most popular technique for estimating tax elasticities is the â€œProportional Adjustmentâ€ method. This paper shows that the standard methodology used will almost invariably lead to biased elasticity estimates, and proposes an alternative methodology which avoids this problem. [WP]
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Bibliographic InfoPaper provided by eSocialSciences in its series Working Papers with number id:2328.
Date of creation: Dec 2009
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tax; elsticities; adjustment; propotional; elasticity; tax base; tax revenue; constant rate structure; methodology; developing countries; data; budget estmates;
This paper has been announced in the following NEP Reports:
- NEP-ALL-2009-12-11 (All new papers)
- NEP-PBE-2009-12-11 (Public Economics)
- NEP-PUB-2009-12-11 (Public Finance)
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