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An econometric method for estimating the tax elasticity and the impact on revenue of discretionary tax measures.

Material type: materialTypeLabelBookPublisher: Washington : World Bank, 1990Subject(s): Econometrics | Econometric models -- Taxation. -- Econometric models -- TaxationSummary: The author develops an econometric technique that deals with shortcomings of existing methods for estimating the tax elastricity and the impact on revenues of discreationary tax measures.
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