| 000 | 01527nab#a2200277#c#4500 | ||
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| 003 | IEF | ||
| 005 | 20180219173427.0 | ||
| 008 | 170605s2017 USA|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aGillitzer, Christian _962353 |
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| 245 |
_aDo output contractions cause investment in fiscal capacity ? _c by Christian Gillitzer |
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| 260 | _c2017 | ||
| 500 | _aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Bibliografía. | ||
| 650 | 4 |
_aCAPACIDAD FISCAL _933515 |
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| 650 | 4 |
_aPOLITICA FISCAL _948067 |
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| 650 | 4 |
_aBASE IMPONIBLE _932304 |
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| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_aTIPOS DE GRAVAMEN _948570 |
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| 650 | 4 |
_aMODELOS ECONOMETRICOS _947776 |
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| 520 | _aThis paper shows that an economic slump can induce a government toinvest in fiscal capacity. Large negative income shocks stress therevenue-raising capability of narrow tax bases, making an increase in tax base breadth desirable relative to its fixed implementation cost.A broader tax base enables revenue to be raised at lower tax rates, and so lower deadweight loss. The behaviorof US state governmentsduring the Great Depression supports the model: statesexperiencing larger than average negative income shocks were more likely to adopt a retail sales tax than were states experiencing smaller than average income shocks. | ||
| 773 | 0 |
_tAmerican Economic Journal. Economic Policy _gv.9, n. 2, May 2017, p. 189-227 |
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| 942 | _cART | ||
| 942 | _z148081 | ||
| 999 |
_c130389 _d130389 |
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