Tax Reforms and Fiscal Shock Smoothing /
This paper examines the role of tax policy reforms in enhancing fiscal shock smoothing in a panel of 13 OECD economies during the period 1980-2017. The results suggest that tax reforms, in particular those that broaden the tax base, significantly enhance the ability of fiscal policy to mitigate the...
| Autor principal: | |
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| Outros Autores: | , , |
| Formato: | Periódico |
| Idioma: | English |
| Publicado em: |
Washington, D.C. :
International Monetary Fund,
2019.
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| Colecção: | IMF Working Papers; Working Paper ;
No. 2019/113 |
| Acesso em linha: | Full text available on IMF |