Fiscal Foresight: Analytics and Econometrics

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چکیده

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Fiscal Foresight: Analytics and Econometrics

Fiscal foresight—the phenomenon that legislative and implementation lags ensure that private agents receive clear signals about the tax rates they face in the future—is intrinsic to the tax policy process. This paper develops an analytical framework to study the econometric implications of fiscal foresight. Simple theoretical examples show that foresight produces equilibrium time series with a ...

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Fiscal Foresight: Analytical Issues

Fiscal foresight—the phenomenon that legislative and implementation lags ensure that private agents know the tax rates they face in the future—is intrinsic to the tax policy process. Although acknowledged in empirical work, theoretical analysis of its implications is scant. This paper develops an analytical framework to study the econometric implications of fiscal foresight. A simple example sh...

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Changes in fiscal policy typically entail two kinds of lags: the legislative lag— between when legislation is proposed and when it is signed into law—and the implementation lag—from when a new fiscal law is enacted and when it takes effect. These lags imply that substantial time evolves between when news arrives about fiscal changes and when the changes actually take place—time when households ...

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ژورنال

عنوان ژورنال: SSRN Electronic Journal

سال: 2008

ISSN: 1556-5068

DOI: 10.2139/ssrn.1132442