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...
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| Other Authors: | , |
| Format: | eBook |
| Language: | English |
| Published: |
[Washington, D.C.]
International Monetary Fund,
[2019]
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| Series: | IMF working paper ;
WP/19/113. |
| Subjects: | |
| Online Access: | EBSCOhost Перейти в каталог НБ ТГУ |