The Built-In Flexibility of Taxation: Some Basic Analytics

John Creedy and Norman Gemmell

No 628, Department of Economics - Working Papers Series from The University of Melbourne

Abstract: This paper provides a unified framework in which to examine income and consumption tax revenue elasticities. In addition, new results are established in relation to consumption taxes. These results help to provide a better understanding of the determinants of the revenue responsiveness properties of different taxes, along with convenient expressions for the calculation of elasticities in practice.

Keywords: TAXATION; CONSUMPTION (search for similar items in EconPapers)
JEL-codes: H21 H22 (search for similar items in EconPapers)
Pages: 32 pages
Date: 1998
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Persistent link: https://EconPapers.repec.org/RePEc:mlb:wpaper:628

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