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dc.contributor.authorKneller, Richard Anthonyen
dc.contributor.authorMisch, Florianen
dc.date.accessioned2011-04-15-
dc.date.accessioned2011-04-18T11:43:56Z-
dc.date.available2011-04-18T11:43:56Z-
dc.date.issued2011-
dc.identifier.piurn:nbn:de:bsz:180-madoc-31768en
dc.identifier.urihttp://hdl.handle.net/10419/44988-
dc.description.abstractThis paper reviews the existing evidence on the effects of tax reforms on output levels and growth over the short and long run from different strands of the literature. It develops and applies criteria to evaluate the usefulness of ex-post estimates to predict the effects of tax reforms ex-ante. These include whether the estimated policy change can be replicated in practice and whether the estimates are reliable. Based on these criteria we present detailed tables summarizing and comparing ex-post estimates of the effects of tax reforms. Overall, our review suggests that at least the direction of the long-run growth effects can be predicted with a reasonable degree of certainty. However, our review also suggests that depending on the tax change, trade-offs between short-run stabilization and long-run growth may arise and that more research on this question is needed.en
dc.language.isoengen
dc.publisher|aZentrum für Europäische Wirtschaftsforschung (ZEW) |cMannheimen
dc.relation.ispartofseries|aZEW Discussion Papers |x11-029en
dc.subject.jelE62en
dc.subject.jelH20en
dc.subject.jelO20en
dc.subject.ddc330en
dc.subject.keywordTax Reformsen
dc.subject.keywordTax Policyen
dc.subject.keywordAggregate Growthen
dc.subject.keywordTax Multipliersen
dc.subject.keywordFiscal Policyen
dc.titleWhat does ex-post evidence tell us about the output effects of future tax reforms?-
dc.typeWorking Paperen
dc.identifier.ppn656497912en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:zewdip:11029en

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