A Note on Estimating Tax Elasticities

Published By: Planning Commission on eSS | Published Date: December, 04 , 2009

The 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(1391) | Download (788)


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