John Creedy () (Department of Economics, The University of Melbourne) Norman Gemmell () (Melbourne Institute of Applied Economic and Social Research, The University of Melbourne)
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This paper provides new estimates of the revenue elasticity of income taxes in the UK over the period 1989-2000. It shows that changes in fiscal structure, including changes to income-related deductions, substantially a.ect these elasticities. Using new analytical expressions, estimates of consumption tax revenue elasticities for VAT and the main UK excises are also obtained. Changes in consumption patterns over time are found to be important for the magnitude of these consumption tax elasticities. A particular merit of the approach used here is that elasticity estimates can be obtained from information on relatively few parameters, almost all of which are available from published sources.
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Paper provided by Melbourne Institute of Applied Economic and Social Research, The University of Melbourne in its series Melbourne Institute Working Paper Series with number
wp2001n11.
Length: 21 pages Date of creation: Oct 2001 Date of revision: Handle: RePEc:iae:iaewps:wp2001n11
Contact details of provider: Postal: Melbourne Institute of Applied Economic and Social Research, The University of Melbourne, Victoria 3010 Australia Phone: +61 3 8344 2100 Fax: +61 3 8344 2111 Email: Web page: http://www.melbourneinstitute.com/ More information through EDIRC
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