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October 3, 2025Journal of Philippine development0 citations

Buoyancy and Elasticity of Revenue

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GSGerardo P. Sicat

Key Points

  • The analysis shows the responsiveness of revenue to tax reforms is essential for funding public services effectively.
  • Buoyancy and elasticity measurements indicate the effectiveness of tax reforms in generating revenue.
  • Further research is needed to understand the rates of buoyancy and elasticity in revenue collection.
  • Understanding revenue dynamics can help in planning effective infrastructure expansion and meeting public demands.

Abstract

Revenue, which is essentially obtained through the tax system, is an essential component of development to effectively meet the increasing demand for public services and infrastructure expansion. This paper determines the responsiveness of the implemented tax reforms through the measurement of the buoyancy and elasticity of revenues. Analysis indicates the need for further study on the rate of these measures.

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Cite This Study

Gerardo P. Sicat (1981) studied this question.

synapsesocial.com/papers/68e01f6472a13f609b3bb097https://doi.org/10.62986/pjd1981.8.1-2f
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