Tax Policy for Economic Recovery and Growth
识别了既能加速当前经济危机复苏又能促进长期增长的税收政策，分析了短期需求刺激与长期供给增长之间的权衡，并利用税收结构对经济增长影响的证据，找出兼顾复苏与增长的税改方案，同时考虑保护低收入群体。
This article identifies tax policy that both speeds recovery from the current economic crisis and contributes to long‐run growth. This is a challenge because short‐term recovery requires increases in demand while long‐term growth requires increases in supply. As short‐term tax concessions can be hard to reverse, this implies that policies to alleviate the crisis could compromise long‐run growth. The analysis makes use of recent evidence on the impact of tax structure on economic growth to identify which growth‐enhancing tax changes can also aid recovery, taking account of the need to protect those on low incomes.