Abstract The elasticity of taxable income is a key parameter in tax policy analysis. To examine the large variation found literature and broad elasticities, I conduct comprehensive meta-regression analysis using information from 61 studies containing 1,720 estimates. My findings reveal that estimated elasticities are not immutable parameters. They correlated with contextual factors choice empir...

This study explains the differences and variances in efficiency scores of Vietnamese banking sector retrieved from 27 studies published refereed academic journals under framework meta-regression analysis. These are mainly based on frontier measurements, which essentially Data Envelopment Analysis (DEA) Stochastic Frontier (SFA) for banks over period 2007–2019. The is estimated by using truncate...