| 000 | 01460nab a2200229 c 4500 | ||
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| 999 |
_c150497 _d150497 |
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| 003 | ES-MaIEF | ||
| 005 | 20250325165849.0 | ||
| 007 | ta | ||
| 008 | 250325t2024 gw ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_972464 _aHaibara, Takumi |
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| 245 | 1 | 0 |
_aRevisiting offsetting tax reductions _c Takumi Haibara |
| 504 | _aBibliografía | ||
| 520 | _aThe present paper makes a comparison of different non-revenue-neutral tax policy packages. We recommend that tax packages should be designed to neutralize either consumption or labor supply effects. The intent would be to offset the consumption or labor supply disruptions caused by domestic or external shocks. This paper aims to clarify which neutrality conditions, and which tax reductions can effectively counteract adverse events. The right policy responses will differ depending on the type of adverse events, the relationship between consumption and leisure, and the assumptions made about factor intensities. Among the array of policies under consideration, one stands out as particularly intriguing: reductions in both consumption and income taxes. | ||
| 650 | 4 |
_940658 _aCONSUMO |
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| 650 | 4 |
_947734 _aMERCADO DE TRABAJO |
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| 650 | 4 |
_947381 _aINGRESOS PROPIOS |
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| 650 | 4 |
_948221 _aREDUCCIONES TRIBUTARIAS |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 773 | 0 |
_9173206 _oOP 207/2024/4 _tFinanzArchiv _w(IEF)21244 _x 0015-2218 _g v. 80, n. 4, December 2024, p. 359-379 |
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| 942 | _cART | ||