Tax Reforms and Fiscal Shock Smoothing

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 impact of growth shocks on disposable income.... READ MORE...

Publication date: May 2019
ISBN 9781498315623
$18.00

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