Do Temporary Business Tax Cuts Matter? : A General Equilibrium Analysis /

This paper develops a dynamic general equilibrium model to assess the effects of temporary business tax cuts. First, the analysis extends the Ricardian equivalence result to an environment with production and establishes that a temporary tax cut financed by a future tax-increase has no real effect i...

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Автор: Gbohoui, William
Формат: Журнал
Мова:English
Опубліковано: Washington, D.C. : International Monetary Fund, 2019.
Серія:IMF Working Papers; Working Paper ; No. 2019/029
Онлайн доступ:Full text available on IMF