Belinga, Vincent; Benedek, Dora; Mooij, Ruud A. de; … - International Monetary Fund (IMF) - 2014
By how much will faster economic growth boost government revenue? This paper estimates short- and long-run tax buoyancy … in OECD countries between 1965 and 2012. We find that, for aggregate tax revenues, short-run tax buoyancy does not … significantly differ from one in the majority of countries; yet, it has increased since the late 1980s so that tax systems have …
