The Revenue Responsiveness of Income and Consumption Taxes in the UK

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The Revenue Responsiveness of Income and Consumption Taxes in the UK

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Creedy, J.
Gemmell, N.

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Abstract

This paper provides new estimates of the revenue elasticity of income taxes in the UK over the period 1989-2000. Observed changes in these elasticities are decomposed into changes due to inflation, real income growth, changes in fiscal structure, and changes in the dispersion of incomes in the UK. Using new analytical expressions, estimates of combined tax revenue elasticities for VAT and the main UK excises are obtained. Note: This paper has now been published in: Creedy, J. and Gemmell, N. (2003) The Revenue Responsiveness of Income and Consumption Taxes in the UK, Manchester School, 71, no.6, pp. 641-658.

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Publisher Info
Paper provided by The University of Melbourne in its series Department of Economics - Working Papers Series with number 814.

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Length: 27 pages
Date of creation: 2001
Date of revision:
Handle: RePEc:mlb:wpaper:814

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Other versions of this item:

Article
- John Creedy & Norman Gemmell, 2003. "The Revenue Responsiveness of Income and Consumption Taxes in the UK," Manchester School, University of Manchester, vol. 71(6), pages 641-658, December. [Downloadable!] (restricted)

Find related papers by JEL classification:
E31 - Macroeconomics and Monetary Economics - - Prices, Business Fluctuations, and Cycles - - - Price Level; Inflation; Deflation
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence

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.)

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:
- John Creedy & Norman Gemmell, 2004. "The Built-In Flexibility Of Income And Consumption Taxes In New Zealand," Australian Economic Papers, Blackwell Publishing, vol. 43(4), pages 459-474, December. [Downloadable!] (restricted)
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!]

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