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Erscheinungsjahr: 
2009
Schriftenreihe/Nr.: 
School of Economics Discussion Papers No. 09,25
Verlag: 
University of Kent, School of Economics, Canterbury
Zusammenfassung: 
This paper identifies tax policy that both speeds recovery from the current economic crisis and contributes to long-run growth. This is a challenge because short-term recovery requires increases in demand while long-term growth requires increases in supply. As short-term tax concessions can be hard to reverse, this implies that policies to alleviate the crisis could compromise long-run growth. The analysis makes use of recent evidence on the impact of tax structure on economic growth to identify which growth-enhancing tax changes can also aid recovery, taking account of the need to protect those on low incomes.
Schlagwörter: 
taxation
tax design
tax policy
economic growth
economic recovery
JEL: 
H20
H30
O40
Dokumentart: 
Working Paper

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