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Autor:innen: 
Erscheinungsjahr: 
2019
Quellenangabe: 
[Journal:] Problems of Economic Transition [ISSN:] 1557-931X [Issue:] Forthcoming [Publisher:] Taylor and Francis [Place:] London [Year:] 2019
Verlag: 
Taylor and Francis, London
Zusammenfassung: 
We introduce progressive consumption taxation into a real-business-cycle setup augmented with a detailed government sector. We calibrate the model to Bulgarian data for the period following the introduction of the currency board arrangement (1999-2016). We investigate the quantitative importance of the presence of of progressive taxation of consumption expenditures for the stabilization of cyclical fluctuations in Bulgaria. We find the quantitative effect of such a tax to be very small, and thus not important for either business cycle stabilization, or public finance issues.
Schlagwörter: 
business cycles
progressive consumption taxation
Bulgaria
JEL: 
E24
E32
Dokumentart: 
Article
Dokumentversion: 
Accepted Manuscript (Postprint)
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