Measuring revenue responses to tax rate changes in multi-rate income tax systems: behavioural and structural factors
John Creedy; Norman Gemmell
| Year of publication: |
2013
|
|---|---|
| Authors: | Creedy, John ; Gemmell, Norman |
| Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 20.2013, 6, p. 974-991
|
| Subject: | Income tax revenue | Elasticity of taxable income | Revenue elasticity | Einkommensteuer | Income tax | Steuereinnahmen | Tax revenue | Elastizität | Elasticity | Steuererhebungsverfahren | Taxation procedure | Theorie | Theory | Steuerreform | Tax reform | Steuertarif | Tax rate | Einkommenselastizität der Nachfrage | Income elasticity of demand |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010338364