Tax Revenue Response to the Business Cycle

Tax Revenue Response to the Business Cycle
This paper examines tax revenue during the business cycle by estimating the relationship between tax revenue efficiency and the output gap. We find a positive and significant relationship between these variables; results are consistent for quarterly and annual data, and across advanced and developing economies. We also find that a worsening... READ MORE...

Publication date: March 2010
ISBN 9781451982145
$18.00

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