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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. repec:ucn:wpaper:10197/330 is not listed on IDEAS
    2. John Creedy & Norman Gemmell, 2006. "Modelling Tax Revenue Growth," Books, Edward Elgar Publishing, number 4073, June.
    3. L. F. G. De Cazaux, 1965. "On The Budget," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 3(2), pages 264-265.
    4. 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.
    5. 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.
    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.
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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).
    2. Jules Ducept & Evangelos Koumanakos & Panayiotis Nicolaides, 2023. "Consumption Taxes and Corporate Income Taxes: Evidence from Place-Based VAT," Working Papers hal-04564099, HAL.

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