Non-linear effects of tax changes on output : the role of the initial level of taxation
Year of publication: |
2021
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Authors: | Gunter, Samara Potter ; Riera-Crichton, Daniel ; Végh, Carlos A. ; Vuletin, Guillermo |
Published in: |
Journal of international economics. - Amsterdam [u.a.] : Elsevier, ISSN 0022-1996, ZDB-ID 120143-8. - Vol. 131.2021, p. 1-29
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Subject: | Narrative approach | Non-linear | Tax multiplier | Tax policy | Tax rate | Value-added tax | Umsatzsteuer | Sales tax | Steuerpolitik | OECD-Staaten | OECD countries | Steuerwirkung | Tax effects | Steuertarif | Steuerreform | Tax reform | Theorie | Theory |
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