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Buoyancy and Elasticity of Revenue

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  • Trinidad, Emmanuel Author_Email:
  • de Perio, Sylvia Author_Email:

Abstract

Revenue, which is essentially obtained through the tax system, is an essential component of development to effectively meet the increasing demand for public services and infrastructure expansion. This paper determines the responsiveness of the implemented tax reforms through the measurement of the buoyancy and elasticity of revenues. Analysis indicates the need for further study on the rate of these measures.

Suggested Citation

  • Trinidad, Emmanuel Author_Email: & de Perio, Sylvia Author_Email:, "undated". "Buoyancy and Elasticity of Revenue," Philippine Journal of Development jpd_1981_vol__viii_nos__1, Philippine Institute for Development Studies.
    • Handle: RePEc:phd:pjdevt:jpd_1981_vol__viii_nos__1&2-f
    DOI: https://doi.org/10.62986/pjd1981.8.1-2f
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    Cited by:

    1. Aldaba, Fernando T. Author_Email:, "undated". "Philippine Development: A Research Journey Through the Philippine Journal of Development," Philippine Journal of Development pjd_2002_vol__xxix_no__2-, Philippine Institute for Development Studies.

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