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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Detalhes bibliográficos
Autor principal: Kaufman, Martin
Formato: Periódico
Idioma:English
Publicado em: Washington, D.C. : International Monetary Fund, 2000.
Colecção:IMF Working Papers; Working Paper ; No. 2000/170
Acesso em linha:Full text available on IMF