Tax Reform in the Context of Budgetary Restraint: A Note on the Portuguese Case

Pereira, Alfredo M.; Rodrigues, Pedro G.

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Tax Reform in the Context of Budgetary Restraint: A Note on the Portuguese Case

THE IMPACT OF FISCAL POLICY, F. Balassone, D. Franco, and S. Momigliano, eds., Banca d'Italia, 2002

13 Pages Posted: 17 Jan 2005

See all articles by Alfredo M. Pereira

Pedro G. Rodrigues

CAPP and ISCSP, Universidade Técnica de Lisboa

There are 2 versions of this paper

Abstract

This note illustrates, in the framework of a dynamic general equilibrium analysis of tax reform in Portugal, the difficulties in the design of efficient tax reforms in a context of budgetary restraint.

Keywords: Tax reform, welfare, budgetary restraint, dynamic general equilibrium modeling

JEL Classification: C68, D58, E62, H21, H30

Suggested Citation: Suggested Citation

Pereira, Alfredo M. and Rodrigues, Pedro G., Tax Reform in the Context of Budgetary Restraint: A Note on the Portuguese Case. THE IMPACT OF FISCAL POLICY, F. Balassone, D. Franco, and S. Momigliano, eds., Banca d'Italia, 2002, Available at SSRN: https://ssrn.com/abstract=649581