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An econometric method for estimating the tax elasticity and the impact on revenues of discretionary tax measures : applied to Malawi and Mauritius (Inglês)

This paper develops an econometric technique that deals with shortcomings of existing methods for estimating the tax elasticity and the impact on revenues of discretionary tax measures. This model highlights the roles that discretionary tax measures and economic growth play in effecting the shift from the taxation of international trade to the taxation of domestic transactions. The objective of this study is twofold: first, to develop an econometric...
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