Bruno-Portier, Catherine; Portier, Franck - C.E.P.R. Discussion Papers - 2002
How to use an unexpected increase in tax revenues (tax pots) has been an important issue in most OECD countries in the … growth. As in the fiscal adjustment literature, we then obtain relatively orthodox conclusions about the use of windfall tax … revenues, as it is generally better for future growth and debt level to use the money to reduce expenditures and taxes. …