Verfügbarkeit: Fiscal Policy Through Time-Varying Tax Rates

Fiscal Policy Through Time-Varying Tax Rates: If and How

This paper investigates if there are circumstances where time-varying tax rates could improve welfare and whether such policy can effectively be implemented in practice. While, in principle, variable taxes could improve welfare in some cases, the paper highlights the very particular circumstances th...

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1. Verfasser:	Kaufman, Martin David (VerfasserIn)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Washington, D.C International Monetary Fund 2000
Schriftenreihe:	IMF Working Papers Working Paper No. 00/170
Online-Zugang:	UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 URL des Erstveröffentlichers
Zusammenfassung:	This paper investigates if there are circumstances where time-varying tax rates could improve welfare and whether such policy can effectively be implemented in practice. While, in principle, variable taxes could improve welfare in some cases, the paper highlights the very particular circumstances that need to prevail. With liquidity constraints, a consumption-tax break is in a better footing to boost consumption and welfare than an income-tax break. A hike in consumption taxes can also be used to restrain consumption and improve welfare under time-consistency problems induced by hyperbolic discounting. However, variable taxes are subject to serious implementation problems fettering their use
Beschreibung:	1 Online-Ressource (25 p)
ISBN:	1451858418 9781451858419

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spelling	Kaufman, Martin David Verfasser aut Fiscal Policy Through Time-Varying Tax Rates If and How Kaufman, Martin David Washington, D.C International Monetary Fund 2000 1 Online-Ressource (25 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 00/170 This paper investigates if there are circumstances where time-varying tax rates could improve welfare and whether such policy can effectively be implemented in practice. While, in principle, variable taxes could improve welfare in some cases, the paper highlights the very particular circumstances that need to prevail. With liquidity constraints, a consumption-tax break is in a better footing to boost consumption and welfare than an income-tax break. A hike in consumption taxes can also be used to restrain consumption and improve welfare under time-consistency problems induced by hyperbolic discounting. However, variable taxes are subject to serious implementation problems fettering their use Online-Ausg http://elibrary.imf.org/view/IMF001/02521-9781451858419/02521-9781451858419/02521-9781451858419.xml Verlag URL des Erstveröffentlichers Volltext
spellingShingle	Kaufman, Martin David Fiscal Policy Through Time-Varying Tax Rates If and How
title	Fiscal Policy Through Time-Varying Tax Rates If and How
title_auth	Fiscal Policy Through Time-Varying Tax Rates If and How
title_exact_search	Fiscal Policy Through Time-Varying Tax Rates If and How
title_exact_search_txtP	Fiscal Policy Through Time-Varying Tax Rates If and How
title_full	Fiscal Policy Through Time-Varying Tax Rates If and How Kaufman, Martin David
title_fullStr	Fiscal Policy Through Time-Varying Tax Rates If and How Kaufman, Martin David
title_full_unstemmed	Fiscal Policy Through Time-Varying Tax Rates If and How Kaufman, Martin David
title_short	Fiscal Policy Through Time-Varying Tax Rates
title_sort	fiscal policy through time varying tax rates if and how
title_sub	If and How
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