With reference to ‘Tax buoyancy’ and 'Tax elasticity', consider the following statements:

1. Tax buoyancy refers to the responsiveness of tax revenue growth to changes in Gross Domestic Production (GDP). 

2. Tax elasticity refers to the change in tax revenue in response to changes in the tax rate.

3. When a tax is buoyant, its revenue increases with increasing the tax rate.

Which of the statements given above is/are correct?

1
1 and 2 only
2
3 only
3
1 and 3 only
4
1, 2 and 3

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