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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Detaylı Bibliyografya
Yazar: Kaufman, Martin
Materyal Türü: Dergi
Dil:English
Baskı/Yayın Bilgisi: Washington, D.C. : International Monetary Fund, 2000.
Seri Bilgileri:IMF Working Papers; Working Paper ; No. 2000/170
Online Erişim:Full text available on IMF