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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Dettagli Bibliografici
Autore principale: Dabla-Norris, Era
Altri autori: Lima, Frederico
Natura: Periodico
Lingua:English
Pubblicazione: Washington, D.C. : International Monetary Fund, 2018.
Serie:IMF Working Papers; Working Paper ; No. 2018/220
Soggetti:
Accesso online:Full text available on IMF

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