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|c 5.00 USD
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|z 9781451982145
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|a 1018-5941
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|c BD-DhAAL
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|a Sancak, Cemile.
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|a Tax Revenue Response to the Business Cycle /
|c Cemile Sancak, Jing Xing, Ricardo Velloso.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2010.
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|a 1 online resource (22 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a This paper examines tax revenue during the business cycle by estimating the relationship between tax revenue efficiency and the output gap. We find a positive and significant relationship between these variables; results are consistent for quarterly and annual data, and across advanced and developing economies. We also find that a worsening (improvement) in the VAT C-efficiency is driven by shifts in consumption patterns and changes in tax evasion during contractions (expansions). A key implication is that, particularly during major economic booms and downturns, policy makers should look beyond simple, long-run revenue elasticities and incorporate into their analysis the effects of the economic cycle on tax revenue efficiency.
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|a Mode of access: Internet
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|a Velloso, Ricardo.
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|a Xing, Jing.
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|a IMF Working Papers; Working Paper ;
|v No. 2010/071
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/2010/071/001.2010.issue-071-en.xml
|z IMF e-Library
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