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This paper shows that the variability of indirect tax elasticity relative to GDP has increased significantly in recent … years in Greece. Based on this finding we show that the budgetary sensitivity of indirect taxes following a 1% change in … real GDP has increased dramatically since 2010. This finding has substantial policy implications; failure to account for …
Persistent link: https://www.econbiz.de/10014079043
This paper examines the relationship between VAT revenue and economic activity in Greece by estimating the relationship … between tax revenue efficiency and real GDP growth rate. We find a positive and significant relationship between these …
Persistent link: https://www.econbiz.de/10010855051
This paper examines the relationship between VAT revenue and economic activity in Greece by estimating the relationship … between tax revenue efficiency and real GDP growth rate. We find a positive and significant relationship between these …
Persistent link: https://www.econbiz.de/10014079026
This paper shows that the variability of indirect tax elasticity relative to GDP has increased significantly in recent … years in Greece. Based on this finding we show that the budgetary sensitivity of indirect taxes following a 1% change in … real GDP has increased dramatically since 2010. This finding has substantial policy implications; failure to account for …
Persistent link: https://www.econbiz.de/10010686698
, percentage of GDP, fixed base index, chain based index, percentage of total revenues or total taxes. Through this study case, we …
Persistent link: https://www.econbiz.de/10010685534
It is often argued that immigration flows depend positively upon the GDP (a migratory pull factor) and negatively upon … from both effects (GDP and PPP exchange rate). The policy implications of our findings suggest that corruption, and its …, defined as immigrants minus emigrants, for the case of Greece as destination country where migration-flows direction has …
Persistent link: https://www.econbiz.de/10015386816
Persistent link: https://www.econbiz.de/10011280251
For the period 1800 onwards, annual figures over GDP and GDP per capita for Sweden have been presented in different … studies. For the 18th century no such annual series exist. The aim of this paper is to present annual data on GDP and GDP per … based on any disaggregation of the different components of GDP. To estimate annual fluctuations, four different indicators …
Persistent link: https://www.econbiz.de/10005419163
affect negatively on imports, exports and GDP, iii) the increase in direct taxes has a positive effect on exports, vi) a …
Persistent link: https://www.econbiz.de/10009368137
This paper investigates how tax revenue elasticities develop with respect to their tax base and analyses the specific impact of the business cycle. The main novelty of the paper is to use revenue data net of discretionary tax measures. Based on an EU country panel for the period 2001-13, we...
Persistent link: https://www.econbiz.de/10011405638