Non-Linear Effects of Tax Changes on Output: The Role of the Initial Level of Taxation
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We estimate the effect of worldwide tax changes on output following the narrative approach developed for the United States by Romer and Romer (2010). We use a novel dataset on value-added taxes for 51 countries (21 industrial and 30 developing) for the period 1970-2014 to identify 96 tax changes. We
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美国国家经济研究局创建时间：
2019-12-01
