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New Evidence from a Large Heterogeneous Panel /$fPaolo Dudine, João Tovar Jalles 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2017. 215 $a1 online resource (34 pages) $cillustrations (some color), graphs, tables 225 1 $aIMF Working Papers 311 $a1-4755-6979-3 320 $aIncludes bibliographical references. 330 3 $aIn this paper we provide short- and long-run tax buoyancy estimates for 107 countries (distributed between advanced, emerging and low-income) for the period 1980?2014. By means of Fully-Modified OLS and (Pooled) Mean Group estimators, we find that: i) for advanced economies both long-run and short-run buoyancies are not different from one; ii) long run tax buoyancy exceeds one in the case of CIT for advanced economies, PIT and SSC in emerging markets, and TGS for low income countries, iii) in advanced countries (emerging market economies) CIT (CIT and TGS) buoyancy is larger during contractions than during times of economic expansions; iv) both trade openness and human capital increase buoyancy while inflation and output volatility decrease it. 410 0$aIMF Working Papers; Working Paper ;$vNo. 2017/004 606 $aTax revenue estimating 606 $aFinance: General$2imf 606 $aInflation$2imf 606 $aPersonal Finance -Taxation$2imf 606 $aPublic Finance$2imf 606 $aCorporate Taxation$2imf 606 $aFiscal Policy$2imf 606 $aEfficiency$2imf 606 $aOptimal Taxation$2imf 606 $aTaxation and Subsidies: Other$2imf 606 $aForecasts of Budgets, Deficits, and Debt$2imf 606 $aTaxation, Subsidies, and Revenue: General$2imf 606 $aBusiness Taxes and Subsidies$2imf 606 $aPersonal Income and Other Nonbusiness Taxes and Subsidies$2imf 606 $aPrice Level$2imf 606 $aDeflation$2imf 606 $aGeneral Financial Markets: General (includes Measurement and Data)$2imf 606 $aPublic finance & taxation$2imf 606 $aCorporate & business tax$2imf 606 $aMacroeconomics$2imf 606 $aFinance$2imf 606 $aRevenue administration$2imf 606 $aCorporate income tax$2imf 606 $aPersonal income tax$2imf 606 $aEmerging and frontier financial markets$2imf 606 $aTaxes$2imf 606 $aPrices$2imf 606 $aFinancial markets$2imf 606 $aRevenue$2imf 606 $aCorporations$2imf 606 $aTaxation$2imf 606 $aIncome tax$2imf 606 $aFinancial services industry$2imf 607 $aUnited States$2imf 615 0$aTax revenue estimating. 615 7$aFinance: General 615 7$aInflation 615 7$aPersonal Finance -Taxation 615 7$aPublic Finance 615 7$aCorporate Taxation 615 7$aFiscal Policy 615 7$aEfficiency 615 7$aOptimal Taxation 615 7$aTaxation and Subsidies: Other 615 7$aForecasts of Budgets, Deficits, and Debt 615 7$aTaxation, Subsidies, and Revenue: General 615 7$aBusiness Taxes and Subsidies 615 7$aPersonal Income and Other Nonbusiness Taxes and Subsidies 615 7$aPrice Level 615 7$aDeflation 615 7$aGeneral Financial Markets: General (includes Measurement and Data) 615 7$aPublic finance & taxation 615 7$aCorporate & business tax 615 7$aMacroeconomics 615 7$aFinance 615 7$aRevenue administration 615 7$aCorporate income tax 615 7$aPersonal income tax 615 7$aEmerging and frontier financial markets 615 7$aTaxes 615 7$aPrices 615 7$aFinancial markets 615 7$aRevenue 615 7$aCorporations 615 7$aTaxation 615 7$aIncome tax 615 7$aFinancial services industry 676 $a336.200112 700 $aDudine$b Paolo$01451146 701 $aJalles$b João Tovar$01378689 801 0$bDcWaIMF 906 $aBOOK 912 $a9910162926303321 996 $aHow Buoyant is the Tax System? New Evidence from a Large Heterogeneous Panel$93651077 997 $aUNINA