Fiscal Rules and Countercyclical Policy : Frank Ramsey Meets Gramm-Rudman-Hollings /

Fiscal rules-legal restrictions on government borrowing, spending, or debt accumulation (like the Gramm-Rudman-Hollings Act in the United States)-have recently been adopted or considered in several countries, both industrial and developing. Previous literature stresses that such laws restrict counte...

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Autor principal: Tanner, Evan
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 2003.
Col·lecció:IMF Working Papers; Working Paper ; No. 2003/220
Accés en línia:Full text available on IMF
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Sumari:Fiscal rules-legal restrictions on government borrowing, spending, or debt accumulation (like the Gramm-Rudman-Hollings Act in the United States)-have recently been adopted or considered in several countries, both industrial and developing. Previous literature stresses that such laws restrict countercyclical government borrowing, thus preventing intertemporal equalization of marginal deadweight losses of taxation-an idea associated with Frank Ramsey. However, such literature typically abstracts from persistent current deficits that are financed by future tax increases. Eliminating such deficits may substantially reduce tax rate variability-the very goal of countercyclical borrowing-even over a finite horizon. Thus, Gramm-Rudman-Hollings and Frank Ramsey are not necessarily enemies and they may even be good friends!.
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Descripció física:1 online resource (29 pages)
Format:Mode of access: Internet
ISSN:1018-5941
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