Measuring the Growth and Variability of Tax Bases Over the Business Cycle

Russell Sobel and Randall Holcombe

National Tax Journal, 1996, vol. 49, issue 4, 535-52

Abstract: Shows that the standard method for estimating elasticity results in asymptotic bias and inconsistent standard errors. Uses time-series econometric techniques to provide unbiased estimates of the long-run growth potential (the long-run elasticity) and cyclical variability (the short-run elasticity) of all major tax bases.

Date: 1996
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:49:y:1996:i:4:p:535-52

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