Creedy, John (contributor); Gemmell, Norman (contributor) - 2008
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Results suggest that estimates of the behavioural effect of changes in
tax rates on tax revenues can be expected in general to … cycle, asymmetric treatment
also generates effects on tax revenues that are asymmetric (non-linear)
between above-trend and … ratio of net-to-gross profits, θ, raises tax revenues directly and also
raises s,since there are fewer losses competing to …