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Buoyancy and Elasticity of Revenue

Author

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  • Trinidad, Emmanuel
  • de Perio, Sylvia

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 & de Perio, Sylvia, 1981. "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
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    File URL: https://www.pids.gov.ph/publication/philippine-journal-of-development/buoyancy-and-elasticity-of-revenue
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    Cited by:

    1. Aldaba, Fernando T., 2002. "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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