Issues in Analyzing the Macroeconomic Effects of Tax Policy

2003 ◽  
Vol 56 (3) ◽  
pp. 447-462 ◽  
Author(s):  
John W. Diamond ◽  
Pamela H. Moomau
Keyword(s):  
Tax Policy ◽  
Macroeconomic Effects

scholarly journals Macroeconomic effects of corporate tax policy

2019 ◽  
Vol 68 (1) ◽  
pp. 101233 ◽  
Author(s):  
Terry Shevlin ◽  
Lakshmanan Shivakumar ◽  
Oktay Urcan
Keyword(s):  
Tax Policy ◽  
Corporate Tax ◽  
Macroeconomic Effects

Analysis of Tax Policy Measures and Institutional Reforms in Health Care Branch by Means of General Economic Equilibrium’s Computable Model

Upravlenie ◽  
10.12737/4169 ◽  
2014 ◽  
Vol 2 (2) ◽  
pp. 43-48
Author(s):  
Бесстремянная ◽  
G. Besstremyannaya
Keyword(s):  
Health Care ◽  
Tax Policy ◽  
Dynamic Models ◽  
Informal Employment ◽  
Institutional Changes ◽  
Computable Model ◽  
Institutional Reforms ◽  
Policy Measures ◽  
Macroeconomic Effects

In this paper it is shown how the economic-mathematical tools related to general equilibrium’s dynamic models can be used for analysis of tax policy’s macroeconomic effects and institutional changes (on the example of informal employment). Models can be used for studying of dynamics of economy’s aggregated indicators, and also the indicators reflecting behavior of producers and consumers.

scholarly journals The Macroeconomic Effects of Tax Changes: Estimates Based on a New Measure of Fiscal Shocks

2010 ◽  
Vol 100 (3) ◽  
pp. 763-801 ◽  
Author(s):  
Christina D Romer ◽  
David H Romer
Keyword(s):  
Economic Activity ◽  
Tax Policy ◽  
Economic Conditions ◽  
Macroeconomic Effects ◽  
Presidential Speeches ◽  
Tax Changes ◽  
The Impact ◽  
Fiscal Shocks

This paper investigates the impact of tax changes on economic activity. We use the narrative record, such as presidential speeches and Congressional reports, to identify the size, timing, and principal motivation for all major postwar tax policy actions. This analysis allows us to separate legislated changes into those taken for reasons related to prospective economic conditions and those taken for more exogenous reasons. The behavior of output following these more exogenous changes indicates that tax increases are highly contractionary. The effects are strongly significant, highly robust, and much larger than those obtained using broader measures of tax changes. (JEL E32, E62, H20, N12)

scholarly journals The Dynamic Macroeconomic Effects of Tax Policy in an Overlapping Generations Model

1998 ◽  
Vol 98 (182) ◽  
pp. 1
Author(s):  
Ben J. Heijdra ◽  
Johanna Elisabeth Ligthart ◽  
◽  
Keyword(s):  
Tax Policy ◽  
Overlapping Generations ◽  
Overlapping Generations Model ◽  
Macroeconomic Effects

Economic Effects of 2004-2009 Tax Reforms: Retrospective Analysis

2012 ◽  
pp. 108-123
Author(s):  
E. Penukhina ◽  
D. Belousov ◽  
K. Mikhailenko
Keyword(s):  
Retrospective Analysis ◽  
Tax Policy ◽  
Economic Effects ◽  
Tax Policies ◽  
Policy Changes ◽  
Tax Reforms ◽  
Russian Economy ◽  
Balanced Budget ◽  
Budget System

The article determines, describes and analyzes phases of tax reforms in Russia. We estimate macroeconomic and fiscal effects of various tax policies held during the second and third phases of tax reforms. The necessity of providing a balanced budget system, as well as complex assessment of effects of tax policy changes for the development of the Russian economy is noted.

Tax competition and the activity of the regional tax policy

2020 ◽  
pp. 5-27
Author(s):  
S. M. Drobyshevsky ◽  
N. S. Kostrykina ◽  
A. V. Korytin
Keyword(s):  
Tax Competition ◽  
Tax Policy ◽  
Fiscal Federalism ◽  
Policy Instruments ◽  
Tax Incentives ◽  
Fiscal Autonomy ◽  
Tax Legislation ◽  
Tax Exemptions ◽  
Open Question ◽  
Regional Budgets

The problem of efficiency of regional tax expenditures is an actual issue of the fiscal policy and fiscal federalism in Russia. A large fiscal autonomy allows federal subjects to realize a more active tax policy to attract new investments. One cannot claim current fiscal powers of the Russian regions to be wide. However, not all the regions use even existing tax policy instruments. Moreover, out of the regions that use them only few provide incentives to stimulate investment decisions. Others use regional tax measures to support businesses that already have strong positions in the region. And it is an open question whether such tax incentives are efficient. On the other hand, an aggressive tax competition for investors can also be wasteful for regional budgets. In this paper, we calculate indicators that characterize the depth and scope of tax exemptions provided at the regional level. The calculations are based on the open tax statistics. Through the analysis of the tax legislation as well as the economic structure of selected regions, we reveal the inducements of their higher activity: federal regional tax policy, tax competition or benefits for budget-forming companies of the region.

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