Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/172958
Authors: 
Fuest, Clemens
Wildgruber, Susanne
Year of Publication: 
2017
Citation: 
[Journal:] Wirtschaftsdienst [ISSN:] 1613-978X [Volume:] 97 [Year:] 2017 [Issue:] Sonderheft [Pages:] 4-8
Abstract (Translated): 
The design of the tax system matters for economic growth. During times of economic crisis, tax instruments such as temporary tax cuts can be used to soften adverse effects on the economy by stimulating private and corporate spending. However, empirical evidence suggests that the overall impact of short term tax policies is limited. In the long run, the structure of the tax system is essential to building up an investment friendly and innovation-stimulating environment, which will promote sustainable economic growth.
JEL: 
H20
H21
O40
Persistent Identifier of the first edition: 
Document Type: 
Article

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