A Note on Estimating Tax Elasticities
Pronab Sen (pronab.sen@theigc.org)
Working Papers from eSocialSciences
Abstract:
The most popular technique for estimating tax elasticities is the “Proportional Adjustment†method. This paper shows that the standard methodology used will almost invariably lead to biased elasticity estimates, and proposes an alternative methodology which avoids this problem. [WP]
Keywords: tax; elsticities; adjustment; propotional; elasticity; tax base; tax revenue; constant rate structure; methodology; developing countries; data; budget estmates (search for similar items in EconPapers)
Date: 2009-12
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