Estimating policy-corrected long-term and short-term tax elasticities for the USA, Germany, and the United Kingdom
Year of publication: |
2023
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Authors: | Hayo, Bernd ; Mierzwa, Sascha ; Ünal, Umut |
Published in: |
Empirical economics : a quarterly journal of the Institute for Advanced Studies. - Berlin : Springer, ISSN 1435-8921, ZDB-ID 1462176-9. - Vol. 64.2023, 1, p. 465-504
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Subject: | Business cycle | Germany | Tax base | Tax elasticity | Tax revenue | United Kingdom | USA | Deutschland | Großbritannien | United States | Steuereinnahmen | Steuererhebungsverfahren | Taxation procedure | Elastizität | Elasticity | Schätzung | Estimation | Konjunktur | Steuerreform | Tax reform |
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