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Keywords: Tax buoyancy
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Journal Articles
Journal of Economic Studies (2016) 43 (4): 522–534.
Published: 12 September 2016
... of estimates of tax buoyancies and elasticities. Design/methodology/approach This study uses the proportional adjustment approach to estimate tax buoyancies and elasticities of the overall tax system and of individual taxes for the pre and post tax reform period over the 1970-2013 period. Findings...

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