How Buoyant is the Tax System? : New Evidence from a Large Heterogeneous Panel /

In this paper we provide short- and long-run tax buoyancy estimates for 107 countries (distributed between advanced, emerging and low-income) for the period 1980-2014. By means of Fully-Modified OLS and (Pooled) Mean Group estimators, we find that: i) for advanced economies both long-run and short-r...

Disgrifiad llawn

Manylion Llyfryddiaeth
Prif Awdur: Dudine, Paolo
Awduron Eraill: Jalles, Joao Tovar
Fformat: Cylchgrawn
Iaith:English
Cyhoeddwyd: Washington, D.C. : International Monetary Fund, 2017.
Cyfres:IMF Working Papers; Working Paper ; No. 2017/004
Mynediad Ar-lein:Full text available on IMF