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...
| Tác giả chính: | |
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| Tác giả khác: | , |
| Định dạng: | Tạp chí |
| Ngôn ngữ: | English |
| Được phát hành: |
Washington, D.C. :
International Monetary Fund,
2010.
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| Loạt: | IMF Working Papers; Working Paper ;
No. 2010/071 |
| Truy cập trực tuyến: | Full text available on IMF |