Fuest, Clemens; Wildgruber, Susanne - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 97 (2017), pp. 4-8
The design of the tax system matters for economic growth. During times of economic crisis, tax instruments such as temporary tax cuts can be used to soften adverse effects on the economy by stimulating private and corporate spending. However, empirical evidence suggests that the overall impact...