id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
economy-580	Patnaik, Debasis; Pillai, Annie	Responsiveness of the Indian Tax System: A Time Series Analysis from 1990 to 2010	2017	6	.pdf	application/pdf	3341	151	57	Conceptually, the most appropriate measure of the responsiveness of tax revenues to changes in the base for most analytical applications is the ‘elasticity’, which seeks to relate the percentage change in tax revenue to a percentage change in the tax base with a given tax structure. Tax buoyancy is change in tax revenue due to a change in tax rates, bases, rules, administrative efficiency, etc. (discretionary changes).	cache/economy-580.pdf	txt/economy-580.txt