Skip to main content

The Revenue Responsiveness of Income and Consumption Taxes in the UK

Buy Article:

$51.00 plus tax (Refund Policy)

Abstract:

This paper provides new estimates of the revenue elasticities of income and consumption taxes in the UK over the period 1989–2000. Using new analytical expressions for consumption taxes, these elasticities are estimated from information on relatively few parameters, almost all of which are readily available from published sources. Changes in consumption patterns over time, and income tax parameters, are found to be important for the magnitude of consumption tax elasticities.

Document Type: Research Article

DOI: https://doi.org/10.1046/j.1467-9957.2003.00371.x

Affiliations: 1: University of Melbourne 2: University of Nottingham

Publication date: 2003-12-01

  • Access Key
  • Free content
  • Partial Free content
  • New content
  • Open access content
  • Partial Open access content
  • Subscribed content
  • Partial Subscribed content
  • Free trial content
Cookie Policy
X
Cookie Policy
Ingenta Connect website makes use of cookies so as to keep track of data that you have filled in. I am Happy with this Find out more