Why is corporation tax revenue so hard to forecast?

John Creedy and Norman Gemmell

No 372702, Competition & Regulation Times from New Zealand Institute for the Study of Competition and Regulation

Abstract: Are variations in corporation tax revenues an inherent property of the tax structure? John Creedy and Norman Gemmell investigate the not-always-straightforward relationship between tax revenue and profits, and discuss how 'revenue elasticity' could be used to improve the accuracy of tax forecasts.

Date: 2009-07-01
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Persistent link: https://EconPapers.repec.org/RePEc:vuw:vuwcrt:372702

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