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How Buoyant is the Tax System? New Evidence from a Large Heterogeneous Panel / / Paolo Dudine, João Tovar Jalles



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Autore: Dudine Paolo Visualizza persona
Titolo: How Buoyant is the Tax System? New Evidence from a Large Heterogeneous Panel / / Paolo Dudine, João Tovar Jalles Visualizza cluster
Pubblicazione: Washington, D.C. : , : International Monetary Fund, , 2017
Descrizione fisica: 1 online resource (34 pages) : illustrations (some color), graphs, tables
Disciplina: 336.200112
Soggetto topico: Tax revenue estimating
Finance: General
Inflation
Personal Finance -Taxation
Public Finance
Corporate Taxation
Fiscal Policy
Efficiency
Optimal Taxation
Taxation and Subsidies: Other
Forecasts of Budgets, Deficits, and Debt
Taxation, Subsidies, and Revenue: General
Business Taxes and Subsidies
Personal Income and Other Nonbusiness Taxes and Subsidies
Price Level
Deflation
General Financial Markets: General (includes Measurement and Data)
Public finance & taxation
Corporate & business tax
Macroeconomics
Finance
Revenue administration
Corporate income tax
Personal income tax
Emerging and frontier financial markets
Taxes
Prices
Financial markets
Revenue
Corporations
Taxation
Income tax
Financial services industry
Soggetto geografico: United States
Altri autori: JallesJoão Tovar  
Nota di bibliografia: Includes bibliographical references.
Sommario/riassunto: In 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.
Titolo autorizzato: How Buoyant is the Tax System? New Evidence from a Large Heterogeneous Panel  Visualizza cluster
ISBN: 1-4755-6981-5
1-4755-6988-2
Formato: Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione: Inglese
Record Nr.: 9910162926303321
Lo trovi qui: Univ. Federico II
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Serie: IMF Working Papers; Working Paper ; ; No. 2017/004