@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, J., Deli, Y., Morgenroth, E., Lambert, D., and Murphy, M.},
journal = {ESRI Working Paper 596},
}