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Evaluating Income Tax Revenue Elasticities
The Economic Journal, 1980Hutton, J P, Lambert, P J
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How corporate tax competition reduces personal tax revenue [PDF]
Ruud A. De Mooij, Gaëtan J.A. Nicodème
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This book demonstrates how the reliable measurement of growth in tax revenues, both for a tax system and for its component taxes, is important for the design of tax policy. The need for discretionary changes in tax parameters (such as tax rates, income thresholds and allowances) is conditional on the expected automatic revenue growth generated by the ...
John Creedy, Norman Gemmell
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John Creedy, Norman Gemmell
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