How Buoyant is the Tax System? : New Evidence from a Large Heterogeneous Panel /
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| Author / Creator: | Dudine, P. (Paolo), author. |
|---|---|
| Imprint: | Washington, D.C. : International Monetary Fund, 2017. |
| Description: | 1 online resource (34 pages) |
| Language: | English |
| Series: | IMF Working Paper, 1018-5941 ; WP/17/4 IMF working paper ; WP/17/4. |
| Subject: | |
| Format: | E-Resource Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/12506802 |
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| 100 | 1 | |a Dudine, P. |q (Paolo), |e author. |0 http://id.loc.gov/authorities/names/no2006020925 | |
| 245 | 1 | 0 | |a How Buoyant is the Tax System? : |b New Evidence from a Large Heterogeneous Panel / |c by Paolo Dudine and Joao Tovar Jalles. |
| 260 | |a Washington, D.C. : |b International Monetary Fund, |c 2017. | ||
| 300 | |a 1 online resource (34 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a IMF Working Paper, |x 1018-5941 ; |v WP/17/4 | |
| 588 | 0 | |a Print version record. | |
| 505 | 0 | |a Cover; Contents; I. Introduction; II. Estimates of Buoyancy And Elasticity; A. Methodology; B. Data; C. Time Series Regressions; D. Panel Regression; E. Robustness Checks and Estimates of Elasticity; III. Tax Buoyancy Around Business Cycle Turning Points; IV. Exploring Which Characteristics Matter For Tax Buoyancy; V. Conclusion And Policy Implications; Figures; 1. Inter-Quartile Range of Tax Revenues Over Time; 2. Kernel Density of FMOLS Estimates of Long-Run Buoyancies; 3. Kernel Density of FMOLS Estimates of Short-Run Buoyancies. | |
| 505 | 8 | |a 4. Tax Revenue and Categories (Percent of GDP) Around Recession EpisodesTables; 1. Summary Statistics; 2. Summary Statistics of FMOLS Estimates of Long-Run Buoyancies; 3. Summary Statistics of FMOLS Estimates of Short-Run Buoyancies; 4. Overall Tax Buoyancy by Country Group, Alternative Estimators; 5. Buoyancy of Tax Revenue Components; 6. Buoyancy of PIT, CIT and TGS with and without Controlling for Tax Rates; 7. Overall Tax Buoyancy with and without Controlling for Inflation; 8. Asymmetric Short-term Buoyancy over the Business Cycle; 9. Determinants of Tax Buoyancy: Total Taxes. | |
| 500 | |a 10. Determinants of Tax Buoyancy: Alternative Tax CategoriesAppendix Tables. | ||
| 520 | 3 | |a 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. | |
| 650 | 0 | |a Taxation. |0 http://id.loc.gov/authorities/subjects/sh85132846 | |
| 650 | 6 | |a Impôt. | |
| 650 | 7 | |a taxing. |2 aat | |
| 650 | 7 | |a Tax revenue estimating. |2 fast |0 (OCoLC)fst01143852 | |
| 655 | 4 | |a Electronic books. | |
| 700 | 1 | |a Tovar Jalles, João. |e author. |0 http://id.loc.gov/authorities/names/no2013056215 | |
| 700 | 1 | |a CUSL | |
| 776 | 0 | 8 | |i Print version: |a Delgado-Téllez, Mar. |t How Buoyant is the Tax System? New Evidence from a Large Heterogeneous Panel. |d Washington, D.C. : International Monetary Fund, ©2017 |z 9781475569797 |
| 830 | 0 | |a IMF working paper ; |v WP/17/4. |0 http://id.loc.gov/authorities/names/no89010263 | |
| 856 | 4 | 0 | |u http://elibrary.imf.org/view/journals/001/2017/004/001.2017.issue-004-en.xml |y INTERNATIONAL MONETARY FUND |
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