Publication:
How is Tax Policy Conducted over the Business Cycle?

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dc.contributor.authorVegh, Carlos A.
dc.contributor.authorVuletin, Guillermo
dc.date.accessioned2018-02-02T15:46:53Z
dc.date.available2018-02-02T15:46:53Z
dc.date.issued2015-08
dc.description.abstractIt is well known by now that government spending has typically been procyclical in developing economies but acyclical or countercyclical in industrial countries. Little, if any, is known, however, about the cyclical behavior of tax rates (as opposed to tax revenues, which are endogenous to the business cycle and, hence, cannot shed light on the cyclicality of tax policy). We build a novel dataset on tax rates for 62 countries for the period 1960-2013 that comprises corporate income, personal income, and value-added tax rates. We find that tax policy is acyclical in industrial countries but mostly pro cyclical in developing countries.en
dc.identifier.citationAmerican Economic Journal: Economic Policy
dc.identifier.doi10.1596/29303
dc.identifier.urihttps://hdl.handle.net/10986/29303
dc.publisherAmerican Economic Association
dc.rightsCC BY 3.0 IGO
dc.rights.holderAmerican Economic Association
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectBUSINESS CYCLES
dc.subjectTAXATION
dc.subjectTAX POLICY
dc.subjectCYCLICALITY
dc.subjectREVENUE
dc.subjectPUBLIC SPENDING
dc.subjectTAX RATES
dc.subjectBUSINESS CYCLES
dc.titleHow is Tax Policy Conducted over the Business Cycle?en
dc.typeJournal Articleen
dc.typeArticle de journalfr
dc.typeArtículo de revistaes
dspace.entity.typePublication
okr.associatedcontenthttps://www.aeaweb.org/articles?id=10.1257/pol.20120218 Journal website (version of record)en
okr.associatedcontenthttps://openknowledge.worldbank.org/handle/10986/26364 Fiscal policy booken
okr.date.disclosure2018-02-02
okr.date.doiregistration2025-05-06T11:16:15.478715Z
okr.doctypePublications & Research::Journal Article
okr.doctypePublications & Research
okr.externalcontentExternal Content
okr.guid340281518157057488
okr.identifier.doi10.1257/pol.20120218
okr.identifier.report123180
okr.journal.nbpages327-70
okr.language.supporteden
okr.peerreviewAcademic Peer Review
okr.topicMacroeconomics and Economic Growth::Business Cycles and Stabilization Policies
okr.topicMacroeconomics and Economic Growth::Economic Modeling and Statistics
okr.topicMacroeconomics and Economic Growth::Economic Theory & Research
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.volume7(3)
relation.isAuthorOfPublicationafa065c7-cfa6-5e06-8ec5-81efc609b489
relation.isAuthorOfPublication49ff004e-c20e-42e0-86da-1daf69ef42d7
relation.isAuthorOfPublication.latestForDiscoveryafa065c7-cfa6-5e06-8ec5-81efc609b489
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