par Mourre, Gilles B.P. ;Princen, Savina
Référence CESifo economic studies, 65, 2, page (204-235)
Publication Publié, 2019
Article révisé par les pairs
Résumé : This paper investigates how revenue from taxes reacts over time to a change in their tax base in the European Union (EU). The first novelty of the paper is to estimate the dynamics of revenue-to-base elasticities with an EU country panel to sizeably increase the number of available observations. Such a study has been made possible by a new database of discretionary tax measures. As a second novelty, we add different indicators of the business cycle to test their possible influence on the short-term elasticities. A specific impact is found for all revenue categories, except for consumption taxes, only influenced by the relative cyclical position. Corporate income tax appears to be the most cyclically dependent category, followed by personal income tax. (JEL codes: E32, H2, H3, and H6).