Since 2014
Buoyancy and Elasticity of Tax Revenue: Measurement Techniques
VISION: Journal of Indian Taxation
View Archive Info| Field | Value | |
| Title |
Buoyancy and Elasticity of Tax Revenue: Measurement Techniques
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| Creator |
Akhtar, S. M. Jawed; Associate Professor, Department of Economics, Aligarh Muslim University
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| Subject |
Buoyancy, Elasticity, Tax yield
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| Description |
High degree of responsiveness of tax yield to changes in national income is a desirable characteristic of any tax system. If a government depends on tax revenue to finance a large part of its expenditure then it is necessary to ensure that an increasing proportion of national income flows into the public treasury as taxes. In other words, the requirement is to increase the incremental tax ratio. Computation of tax buoyancy and elasticity becomes relevant in this context. This paper explains the concepts of buoyancy and elasticity of tax revenue and describes the various methods to compute them.
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| Publisher |
Journal Press India
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| Date |
2015-06-30
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://www.myresearchjournals.com/index.php/VISION/article/view/2426
10.17492/vision.v1i2.2426 |
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| Source |
VISION : Journal of Indian Taxation; Vol 1, No 2 (2014)
2347-4475 |
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| Language |
eng
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| Relation |
http://www.myresearchjournals.com/index.php/VISION/article/view/2426/2355
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| Rights |
Copyright (c) VISION : Journal of Indian Taxation |
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