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  1. Dynamic tax revenue buoyancy estimates for a panel of OECD countries
    Autor*in: Deli, Yota; Rodriguez, Abian Garcia; Kostarakos, Ilias; Varthalitis, Petros
    Erschienen: March 21, 2018
    Verlag:  ESRI, Dublin

    In this paper we provide short- and long-run tax buoyancy estimates for a panel of OECD countries. Our results indicate that total tax revenue estimates are not different from unity, corporate income tax buoyancies exceed unity both in the long- and... mehr

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 176 (592)
    Fernleihe:
    keine Fernleihe

     

    In this paper we provide short- and long-run tax buoyancy estimates for a panel of OECD countries. Our results indicate that total tax revenue estimates are not different from unity, corporate income tax buoyancies exceed unity both in the long- and the short-run, while personal income tax buoyancies are smaller than unity; these results are robust to controlling for changes in the respective tax rates. Moreover, after taking into account the fluctuations of the business cycle, we observe that CIT estimates are larger during periods of contraction rather than periods of economic expansion; these results hold both for the whole panel and the Irish economy. Moreover, we examine the effects of using GNP instead of GDP as a base of economic activity for the Irish economy. Although the results are qualitatively the same, the differences need to be taken into account, especially form an economic policy point of view.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/193929
    Schriftenreihe: Working paper / ESRI ; no. 592 (March 2018)
    Umfang: 1 Online-Ressource (circa 25 Seiten), Illustrationen
  2. COSMO
    a new COre Structural MOdel for Ireland
    Autor*in: Bergin, Adele; Conroy, Niall; Rodriguez, Abian Garcia; Holland, Dawn; McInerney, Niall; Morgenroth, Edgar L. W.; Smith, Donal
    Erschienen: [February 22, 2017]
    Verlag:  ESRI, Dublin

    COSMO is a new structural econometric model of the Irish economy, with a theoretically founded structure and specification. It is designed to be used for medium-term economic projections and policy analysis. This paper outlines the key mechanisms in... mehr

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 176 (553)
    Fernleihe:
    keine Fernleihe

     

    COSMO is a new structural econometric model of the Irish economy, with a theoretically founded structure and specification. It is designed to be used for medium-term economic projections and policy analysis. This paper outlines the key mechanisms in the model and explores the behaviour of the model by examining a range of shocks. One of the key contributions of COSMO is the incorporation of financial frictions in a small open economy model. The behavioural equations in COSMO are estimated econometrically, and the second contribution of the model relates to how all available information at both annual and quarterly frequency is exploited in estimation, applying a novel technique to convert dynamics estimated at one frequency into the other.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Hinweise zum Inhalt
    Volltext (kostenfrei)
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/174286
    Schriftenreihe: Working paper / ESRI ; no. 553 (February 2017)
    Umfang: 1 Online-Ressource (circa 29 Seiten), Illustrationen