Yes, we've looked at the academic analyses in which attempts have been made to estimate elasticity in several cases. That said, it is difficult to assess elasticity for tax measures. In general, elasticity is assessed when dealing with minor changes, specific countries or particular tax situations. As a result, a certain elasticity was applied to businesses and individuals. However, there is no guarantee as to how individuals and businesses respond to the measure or change their behaviour. There is no certainty that the elasticity has been accurately and fairly assessed. It must be said that estimates elsewhere vary greatly, depending on the particular changes being considered.
