@article {VAT2018, title = {VAT revenue elasticities: an analytical approach}, year = {2018}, url = {https://www.esri.ie/publications/vat-revenue-elasticities-an-analytical-approach}, author = {Acheson, Jean and Deli, Yota and Morgenroth, Edgar and Lambert, Derek and Murphy, Martin}, journal = {ESRI Working Paper 596}, }