structural progressive tax reform to a greater extent than others in the sample, controlling for income, demographic …

magnitude of shock smoothing increases from an average of 2 percent to 3-3 1\2 percent following the reform. The effects are … symmetric-that is, the increase in shock smoothing following a reform expanding the tax base (rate) is similar to the decline in … shock smoothing after a reform narrowing the tax base (rate). Tax elasticity, collection efficiency, and the progressivity …

This paper uses a multi-region, forward-looking, DSGE model to estimate the macroeconomic impact of a tax reform that … from the tax reform are positive in the long run as other countries' exports benefit from additional investment in the … country undertaking the reform and other countries' domestic demand benefits from improved terms of trade. The paper also …