“An Analysis of Buoyancy and Elasticity Taxes of the Central Government: Analyzing the Effects of Buoyancy and Elasticity Taxes on Central Government Revenue”, JASRAE, vol. 15, no. 5, pp. 784–789, July 2018, Accessed: Feb. 19, 2026. [Online]. Available: https://ignited.in/index.php/jasrae/article/view/8458