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...

Повний опис

Бібліографічні деталі
Автор: Amaglobeli, David
Інші автори: Jaramillo, Laura, Karnane, Pooja, Zdzienicka, Aleksandra
Формат: Журнал
Мова:English
Опубліковано: Washington, D.C. : International Monetary Fund, 2019.
Серія:IMF Working Papers; Working Paper ; No. 2019/113
Онлайн доступ:Full text available on IMF