An Empirical Study of Tax Policies After Crises
Clemens Fuest,
Klaus Gründler (),
Niklas Potrafke and
Fabian Ruthardt
in ifo Forschungsberichte from ifo Institute - Leibniz Institute for Economic Research at the University of Munich
Abstract:
The results show that governments increased taxes after national crises. The effect is particularly large for financial crisis and natural disasters, manifests mostly during the first post-crisis year and mainly affects corporate and personal income taxes and the VAT. The increase in tax rates after crises has been accompanied by lower overall economic growth in the aftermath of crises. This was particularly true after financial crises.
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ces:ifofob:128
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