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

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-run buoyancies are not... READ MORE...

Publication date: January 2017
ISBN 9781475569797
$18.00

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