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...
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| Diğer Yazarlar: | |
| Materyal Türü: | Dergi |
| Dil: | English |
| Baskı/Yayın Bilgisi: |
Washington, D.C. :
International Monetary Fund,
2017.
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| Seri Bilgileri: | IMF Working Papers; Working Paper ;
No. 2017/004 |
| Online Erişim: | Full text available on IMF |