Do temporary business tax cuts matter? : a general equilibrium analysis /
This paper develops a dynamic general equilibrium model to assess the effects of temporary business tax cuts. First, the analysis extends the Ricardian equivalence result to an environment with production and establishes that a temporary tax cut financed by a future tax-increase has no real effect i...
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Main Author: | |
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Format: | Electronic eBook |
Language: | English |
Published: |
[Washington, D.C.] :
International Monetary Fund,
[2019]
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Series: | IMF working paper ;
WP/19/29. |
Subjects: | |
Online Access: | CONNECT |