This paper provides a unified framework in which to examine income and consumption tax revenue elasticities. In addition, new results are established in relation to consumption taxes. These results help to provide a better understanding of the determinants of the revenue responsiveness properties of different taxes, along with convenient expressions for the calculation of elasticities in practice.
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Length: 32 pages Date of creation: 1998 Date of revision: Handle: RePEc:mlb:wpaper:628
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