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The Built-In Flexibility of Taxation: Some Basic Analytics

Author

Listed:
  • Creedy, J.
  • Gemmell, N.

Abstract

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.

Suggested Citation

  • Creedy, J. & Gemmell, N., 1998. "The Built-In Flexibility of Taxation: Some Basic Analytics," Department of Economics - Working Papers Series 628, The University of Melbourne.
    • Handle: RePEc:mlb:wpaper:628
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    More about this item

    Keywords

    TAXATION ; CONSUMPTION;

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence

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