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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| Формат: | Журнал |
| Мова: | English |
| Опубліковано: |
Washington, D.C. :
International Monetary Fund,
2000.
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| Серія: | IMF Working Papers; Working Paper ;
No. 2000/170 |
| Онлайн доступ: | Full text available on IMF |