This paper investigates how tax revenue elasticities develop with respect to their tax base and analyses the specific impact of the business cycle
Information and identifiers
(Discussion Papers 18. November 2015. Brussels. PDF. 56pp. Tab. Graph. Ann. Bibliogr. Free.)
ISBN 978-92-79-48692-0 (online)
ISSN 2443-8022 (online)
doi: 10.2765/622532 (online)
Discussion Papers are written by the staff of the Directorate-General for Economic and Financial Affairs, or by experts working in association with them. The Papers are intended to increase awareness of the technical work being done by staff and to seek comments and suggestions for further analysis. The views expressed are the author’s alone and do not necessarily correspond to those of the European Commission.