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Tax Revenue Response to the Business Cycle1

Tax Revenue Response to the Business Cycle1 »

Source: Tax Revenue Response to the Business Cycle

Volume/Issue: 2010/71

Series: IMF Working Papers

Author(s): Cemile Sancak , Jing Xing , and Ricardo Velloso

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2010

ISBN: 9781451982145

Keywords: tax revenue forecasting, business cycle, tax revenue efficiency, C-efficiency, VAT elasticity, vat, tax revenue, tax evasion, tax base, tax burden,

This paper examines tax revenue during the business cycle by estimating the relationship between tax revenue efficiency and the output gap. We find a positive and significant relationship between these variables; r...

The Tax Elasticity of Corporate Debt

The Tax Elasticity of Corporate Debt »

Source: The Tax Elasticity of Corporate Debt : A Synthesis of Size and Variations

Volume/Issue: 2011/95

Series: IMF Working Papers

Author(s): Ruud A. Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 2011

ISBN: 9781455253340

Keywords: Debt bias, corporate tax, meta analysis, tax elasticity, capital structure, long-term debt, external debt, short-term debt, Corporate Finance and Governance: General, Business Taxes and Subsidies including sales and value-added (VAT),

Although the empirical literature has long struggled to identify the impact of taxes on corporate financial structure, a recent boom in studies offers ample support for the debt bias of taxation. Yet, studies diffe...

Tax Revenue Response to the Business Cycle

Tax Revenue Response to the Business Cycle »

Volume/Issue: 2010/71

Series: IMF Working Papers

Author(s): Cemile Sancak , Jing Xing , and Ricardo Velloso

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2010

DOI: http://dx.doi.org/10.5089/9781451982145.001

ISBN: 9781451982145

Keywords: tax revenue forecasting, business cycle, tax revenue efficiency, C-efficiency, VAT elasticity, vat, tax revenue, tax evasion, tax base, tax burden,

This paper examines tax revenue during the business cycle by estimating the relationship between tax revenue efficiency and the output gap. We find a positive and significant relationship between these variables; r...

The Tax Elasticity of Corporate Debt
			: A Synthesis of Size and Variations

The Tax Elasticity of Corporate Debt : A Synthesis of Size and Variations »

Volume/Issue: 2011/95

Series: IMF Working Papers

Author(s): Ruud A. Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 2011

DOI: http://dx.doi.org/10.5089/9781455253340.001

ISBN: 9781455253340

Keywords: Debt bias, corporate tax, meta analysis, tax elasticity, capital structure, long-term debt, external debt, short-term debt, Corporate Finance and Governance: General, Business Taxes and Subsidies including sales and value-added (VAT),

Although the empirical literature has long struggled to identify the impact of taxes on corporate financial structure, a recent boom in studies offers ample support for the debt bias of taxation. Yet, studies diffe...