Elasticity and Buoyancy of Taxation in Nepal: A Revisit of the Empirical Evidence
Published By: Nepal Rastra Bank Research Department | Published Date: April, 01 , 2017In this paper, we use autoregressive distributed lag (ARDL) approach to cointegration developed by Pesaran et al. (1999) to estimate the elasticity and buoyancy coefficients of various revenue heads.
Author(s): Nepal Rastra Bank Research Department NRB | Posted on: Sep 28, 2017 | Views() | Download (519)