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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| 其他作者: | , |
| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2010.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 2010/071 |
| 在線閱讀: | Full text available on IMF |