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Tax buoyancy : ウィキペディア英語版
Tax buoyancy

Tax buoyancy is an indicator to measure efficiency and responsiveness of revenue mobilization in response to growth in the Gross domestic product or National income.〔(【引用サイトリンク】url=http://shodhganga.inflibnet.ac.in/bitstream/10603/2876/12/12_chapter%205.pdf )〕 A tax is said to be buoyant if the tax revenues increase more than proportionately in response to a rise in national income or output.
Usually, tax elasticity is considered a better indicator to measure tax responsiveness.
==See also==

* Elasticity (economics)

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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