Tax Revenue Response to the Business Cycle /

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 developin...

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Detaylı Bibliyografya
Yazar: Sancak, Cemile
Diğer Yazarlar: Velloso, Ricardo, Xing, Jing
Materyal Türü: Dergi
Dil:English
Baskı/Yayın Bilgisi: Washington, D.C. : International Monetary Fund, 2010.
Seri Bilgileri:IMF Working Papers; Working Paper ; No. 2010/071
Online Erişim:Full text available on IMF