| 000 | 01717nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c143498 _d143498 |
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| 003 | ES-MaIEF | ||
| 005 | 20210203105838.0 | ||
| 007 | ta | ||
| 008 | 210203t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968703 _aCraig, Ashley C. |
|
| 245 | 0 |
_aTaxes as pandemic controls _c Ashley C. Craig and James R. Hines |
|
| 260 | _c2020 | ||
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aTax policy can play important roles in limiting the spread of communicable disease and in managing the economic fallout of a pandemic. Taxes on business activities that bring workers or customers into close contact with each other offer efficient alternatives to broad regulatory measures, such as shutdowns, that have been effective but enormously costly. Corrective taxation also helps raise the revenue required to cover elevated government expenditure during a pandemic. Moreover, the restricted consumer choice that accompanies a pandemic reduces the welfare cost of raising tax revenue from higher-income taxpayers, making it a good time for deficit closure. Current U.S. tax measures serve some of these functions, but additional measures could further limit the spread of disease while also addressing government budget deficits. | ||
| 650 | 0 |
_967998 _aPANDEMIAS |
|
| 650 | 0 |
_967999 _aCORONAVIRUS |
|
| 650 | 4 |
_948067 _aPOLITICA FISCAL |
|
| 650 |
_aIMPUESTOS _947460 |
||
| 650 | 4 |
_aEXTERNALIDADES _944179 |
|
| 650 | 4 |
_aINGRESOS FISCALES _947378 |
|
| 650 |
_aESTADOS UNIDOS _942888 |
||
| 700 | 1 |
_913097 _aHines, James Rodger |
|
| 773 | 0 |
_9164179 _oOP 233/2020/4 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _gv. 73, n. 4, December 2020, p. 969-989 |
|
| 942 | _cART | ||