Assessing the Variability of Tax Elasticities in Lithuania /

This paper quantifies the variability of tax elasticities in Lithuania using two alternative methods: rolling regressions and pooled mean group estimator. The analysis is motivated by the systematic variation of tax revenues observed over the economic cycle in the recent past. Both methods confirm t...

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Détails bibliographiques
Auteur principal: Poghosyan, Tigran
Format: Revue
Langue:English
Publié: Washington, D.C. : International Monetary Fund, 2011.
Collection:IMF Working Papers; Working Paper ; No. 2011/270
Accès en ligne:Full text available on IMF