Macroeconomic Effects of Tax Rate and Base Changes: Evidence from Fiscal Consolidations

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 nearly 2,500 tax measures across 10 OECD countries.... READ MORE...

Publication date: September 2018
ISBN 9781484377451
$18.00

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Publication date: September 2018

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