Macroeconomic Effects of Tax Rate and Base Changes : Evidence from Fiscal Consolidations /
This paper examines the macroeconomic effects of tax changes during fiscal consolidations. We build a new narrative dataset of tax changes during fiscal consolidation years, containing detailed information on the expected revenue impact, motivation, and announcement and implementation dates of nearl...
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| Формат: | Журнал |
| Язык: | English |
| Опубликовано: |
Washington, D.C. :
International Monetary Fund,
2018.
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| Серии: | IMF Working Papers; Working Paper ;
No. 2018/220 |
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| Online-ссылка: | Full text available on IMF |