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...

Полное описание

Библиографические подробности
Главный автор: Dabla-Norris, Era
Другие авторы: Lima, Frederico
Формат: Журнал
Язык:English
Опубликовано: Washington, D.C. : International Monetary Fund, 2018.
Серии:IMF Working Papers; Working Paper ; No. 2018/220
Предметы:
Online-ссылка:Full text available on IMF

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