de Perio, Sylvia.
Bouyancy and elasticity of revenue/ - p.88-110 - Vol. 8 No. 1 & 2 1981 .
This paper seeks to determine the responsiveness of the implemented tax reforms through the measurement of the bouyancy and elasticity of revenues. Both measures are, likewise indicative of tax performance and, as such, the whole spectrum of revenues provides the means of shedding some light on the effects of these new tax measures. A five-year period, starting with 1977, is considered appropriate in view of the inconsistency of the data in prior years
Tax reforms
Tax renenues
Bouyancy and elasticity of revenue/ - p.88-110 - Vol. 8 No. 1 & 2 1981 .
This paper seeks to determine the responsiveness of the implemented tax reforms through the measurement of the bouyancy and elasticity of revenues. Both measures are, likewise indicative of tax performance and, as such, the whole spectrum of revenues provides the means of shedding some light on the effects of these new tax measures. A five-year period, starting with 1977, is considered appropriate in view of the inconsistency of the data in prior years
Tax reforms
Tax renenues