 Facts and figures about UK taxes, benefits and public spending.
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A peer-reviewed quarterly journal publishing articles by academics and practitioners.
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Type: Journal Articles Authors: Paul Johnson and Peter Lambert ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 10, No. 4, November 1989
Volume, issue, pages: Vol. 10, No. 4, pp. 1-18
The unexpectedly high outturn of tax revenues in the UK in recent years has permitted drastic revision of borrowing and taxing plans. Such unexpectedly high outturns may result from either: ii) An unexpectedly fast growth in one or more of the tax bases or ii) An underestimation of the response to income growth of one or more revenue sources.
It is, therefore, obviously important for planning that the responsiveness of tax revenues to income growth be accurately measurable and known to policy makers and this paper reviews and upgrades the current state of knowledge in respect of income tax revenue responsiveness. Search |
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