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...

Täydet tiedot

Bibliografiset tiedot
Päätekijä: Kaufman, Martin
Aineistotyyppi: Aikakauslehti
Kieli:English
Julkaistu: Washington, D.C. : International Monetary Fund, 2000.
Sarja:IMF Working Papers; Working Paper ; No. 2000/170
Linkit:Full text available on IMF