文章基本信息

标题：Economic Effects of Tax Cuts in the Reagan Administration
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作者：Gábor Kozma
期刊名称：Public Finance Quaterly
印刷版ISSN：0031-496X
出版年度：2013
卷号：58
期号：4
页码：403-419
出版社：State Audit Office of Hungary
摘要：The study presents analyses of macroeconomic data related to tax cuts in the Reagan era by different economic schools and their differing conclusions, while also describes findings of panel researches used for testing the mechanism of the tax reduction. After a description of American research findings, it gives an overview of a study conducted with similar methodology into the Russian tax reform, and of issues of the Slovakian tax reform; eventually it describes negative effects of offshore tax havens. The diversity of measurable macroeconomic indicators, and the findings of panel research studies with similar methodologies explain the different behaviour of taxpayers, depending on the financial literacy of the country under review. No budgetary or tax policy measures can be fairly assessed without regard to the institutional system of the particular country. In addition to a description of differences, the study also concludes lessons which may be learned from an international comparison with respect to the application of examination methods on tax cuts.
关键词：tax policy; tax cuts; tax reform; tax administration; offshore