000 01496nab#a2200313#c#4500
999 _c136995
_d136995
003 IEF
005 20210604121759.0
008 160909s2015 ESP|| #####0 b|ENG|u
040 _aIEF
_cES-MaIEF
041 _aENG
100 1 _aPereira, Manuel Coutinho
_965230
245 _aOutput Effects of a Measure of Tax Shocks Based on Changes in Legislation for Portugal
_c Manuel Coutinho Pereira, Lara Wemans
260 _c2015
500 _aDispone de versión electrónica. Resumen. Bibliografía. Conclusión.
520 _aThis paper develops a new measure of quarterly discretionary tax shocks for Portugal resulting from changes in legislation, following the narrative approach. A comprehensive analysis of tax policy mea-sures in the period 1996-2012 was undertaken. The findings point to strongly negative and persistent effects of legislated tax increases on GDP and private consumption, matching the tendency of the narrative approach to yield comparatively high tax multipliers.
650 4 _aPORTUGAL
_948081
650 4 _aPOLITICA FISCAL
_948067
650 4 _aIMPUESTOS
_947460
650 4 _aLEGISLACION
_947615
650 4 _aESTABILIZACION ECONOMICA
_942545
650 4 _aPRODUCTO INTERIOR BRUTO
_948149
650 4 _aCONSUMO
_940658
700 1 _aWemans, Lara
_955073
773 0 _tHacienda Pública Española
_w34570
_gn. 215 (4/2015), p. 27-62
856 _uhttps://hpe-rpe.org/published-articles/#91-wpfd-215-4-2015
942 _2udc
942 _2udc