Buoyancy and Elasticity of Revenue

Trinidad, Emmanuel Author_Email: and Author_Email: de Perio, Sylvia

Philippine Journal of Development, 1981

Abstract: Revenue, which is essentially obtained through the tax system, is an essential component of development to effectively meet the increasing demand for public services and infrastructure expansion. This paper determines the responsiveness of the implemented tax reforms through the measurement of the buoyancy and elasticity of revenues. Analysis indicates the need for further study on the rate of these measures.

Keywords: revenue; revenue buoyancy; revenue elasticities (search for similar items in EconPapers)
Date: 1981
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Persistent link: https://EconPapers.repec.org/RePEc:phd:pjdevt:jpd_1981_vol__viii_nos__1&2-f

DOI: 10.62986/pjd1981.8.1-2f

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