An Analysis of Tax Buoyancy Rates
By using econometric techniques for estimating tax elasticities, this paper findssignificant but low tax buoyancy rates for GDP, M0 and volume of trade. Surprisingly,the theoretically important factor of tax evasion (SFTR) was found to be ineffective. Thisindicates that SFTR is not an adequate measu...
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| Format: | Article |
| Language: | English |
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Karachi Institute of Economics and Technology
2006-10-01
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| Series: | Market Forces |
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| Online Access: | http://www.pafkiet.edu.pk/dnnbeta/LinkClick.aspx?fileticket=FGkpnXbfh%2f0%3d&tabid=154&mid=714 |