Estimating the Elasticity of Corporate Income Tax to Output Gap in Greece
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DOI: 10.1177/1091142115589971
Abstract: Using quarterly data over the period 1999 to 2013, we estimate the elasticity of corporate income tax (CIT) revenue to output gap in Greece. The elasticity is estimated to be about 1.40 to 1.55 when… read more here.
Keywords: elasticity; elasticity corporate; income tax; output gap ... See more keywords