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Erscheinungsjahr: 
2000
Schriftenreihe/Nr.: 
CESifo Working Paper No. 383
Verlag: 
Center for Economic Studies and ifo Institute (CESifo), Munich
Zusammenfassung: 
In this paper, we analyze government budget balance within a simple model of endogenous growth. For the AK model, simple analytical conditions for a tax cut to be self-financing can be derived. The critical variable is not the tax rate per se, but the ?transfer-adjusted? tax rate. We discuss some conceptual issues in dynamic revenue analysis, and we explain why previous studies have arrived at seemingly contradictory results. Finally, we perform an empirical study of the transfer-adjusted tax rates of the OECD countries to see which country has the highest potential for fiscal improvements; it turns out that only a few countries have any potential for such ?dynamic scoring?.
Schlagwörter: 
Laffer effects
intertemporal models
dynamic scoring
growth models
Dokumentart: 
Working Paper
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