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VAT revenue elasticities: an analytical approach

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  • Acheson, Jean
  • Deli, Yota
  • Morgenroth, Edgar
  • Lambert, Derek
  • Murphy, Martin

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  • Acheson, Jean & Deli, Yota & Morgenroth, Edgar & Lambert, Derek & Murphy, Martin, 2018. "VAT revenue elasticities: an analytical approach," Papers WP596, Economic and Social Research Institute (ESRI).
  • Handle: RePEc:esr:wpaper:wp596
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    References listed on IDEAS

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    1. Acheson, Jean & Deli, Yota & Lambert, Derek & Morgenroth, Edgar, 2017. "Income tax revenue elasticities in Ireland: an analytical approach," Research Series, Economic and Social Research Institute (ESRI), number RS59, June.
    2. repec:ucn:wpaper:10197/330 is not listed on IDEAS
    3. John Creedy & Norman Gemmell, 2006. "Modelling Tax Revenue Growth," Books, Edward Elgar Publishing, number 4073.
    4. L. F. G. De Cazaux, 1965. "On The Budget," Journal of Accounting Research, Wiley Blackwell, vol. 3(2), pages 264-265.
    5. John Creedy & Norman Gemmell, 2004. "The Income Elasticity of Tax Revenue: Estimates for Income and Consumption Taxes in the United Kingdom," Fiscal Studies, Institute for Fiscal Studies, vol. 25(1), pages 55-77, March.
    6. Vincent (Vincent Peter) Hogan & Patrick O'Sullivan, 2003. "Consumption and house prices in Ireland," Open Access publications 10197/330, School of Economics, University College Dublin.
    7. Anonymous, 1965. "International Monetary Fund," International Organization, Cambridge University Press, vol. 19(4), pages 1052-1056, October.
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    Cited by:

    1. Acheson, Jean & Lawless, Martina & Lawlor, Donough & Tarrant, Oisín & Weymes, Laura, 2021. "Responsiveness of corporation tax revenues to taxable income: A firm-level approach," Papers WP715, Economic and Social Research Institute (ESRI).

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