Tax Elasticity in Sierra Leone: A Time Series Approach
The fiscal authorities in Sierra Leone introduced series of reforms in the tax system ranging from continual revisions in tax rate to harmonization and instituting new taxes that are relatively easy to collect. Despite these measures, the output of the tax system as measured by the tax/GDP ratio rem...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
EconJournals
2012-12-01
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| Series: | International Journal of Economics and Financial Issues |
| Subjects: | |
| Online Access: | https://dergipark.org.tr/tr/pub/ijefi/issue/31955/351859?publisher=http-www-cag-edu-tr-ilhan-ozturk |