 Facts and figures about UK taxes, benefits and public spending.
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Type: Journal Articles Authors: John Creedy and Norman Gemmell ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 25, No. 1, February 2004
Volume, issue, pages: Vol. 25, No. 1, pp. 55-77
JEL classification: H24, H30
This paper provides estimates of individual and aggregate revenue elasticities of income and consumption taxes in the UK over the period 1989-2000. Its shows how budgetary changes, including changes to income-related deductions, have substantially affected income elasticities. The estimates of consumption tax revenue elasticities show that changes in consumption patterns over time are important. A merit of the approach used here is that elasticity estimates can be calculated readily from official published sources. Search |
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