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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Бібліографічні деталі
Автор: Poghosyan, Tigran
Формат: Журнал
Мова:English
Опубліковано: Washington, D.C. : International Monetary Fund, 2011.
Серія:IMF Working Papers; Working Paper ; No. 2011/270
Онлайн доступ:Full text available on IMF