A Note on Estimating Tax Elasticities
Published By: Planning Commission on eSS | Published Date: December, 04 , 2009The most popular technique for estimating tax elasticities is the “Proportional
Adjustment” method. This paper shows that the standard methodology used will
almost invariably lead to biased elasticity estimates, and proposes an alternative
methodology which avoids this problem. [WP]
Author(s): Pronab Sen | Posted on: Dec 04, 2009 | Views(1321) | Download (788)