Fiscal Policy Through Time-Varying Tax Rates : If and How /

This paper investigates if there are circumstances where time-varying tax rates could improve welfare and whether such policy can effectively be implemented in practice. While, in principle, variable taxes could improve welfare in some cases, the paper highlights the very particular circumstances th...

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Bibliografiske detaljer
Hovedforfatter: Kaufman, Martin
Format: Tidsskrift
Sprog:English
Udgivet: Washington, D.C. : International Monetary Fund, 2000.
Serier:IMF Working Papers; Working Paper ; No. 2000/170
Online adgang:Full text available on IMF