Tax elasticity to business cycle: an overview of three taxes from 1979 to 2013 in France
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More about this item
Keywords
personal income tax; corporate income tax; VAT; discretionary measures; endogenous growth of tax receipts; tax elasticities;All these keywords.
JEL classification:
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
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