Tax structure, optimal fiscal policy, and the business cycle
构建了一个真实经济周期模型，将税率和公共支出等政府财政变量内生化，刻画了这些政策变量在经济周期中的最优行为，并关联到产出、消费、劳动时间和投资等私人部门变量的变动。
The development of a real business cycle model in which government fiscal variables such as tax rates and public expenditures are endogenous. The authors characterize the \\"optimal\\" behavior of these policy variables over the business cycle and relate this behavior to movements in private-sector variables like output, consumption, labor hours, and investment.