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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Pereira, A. M. & Rodrigues, P. G. (2004). Strategies for fiscal reform in the context of the EMU: the case of Portugal. Review of Development Economics. 8 (1), 141-163
Exportar Referência (IEEE) 
A. M. Pereira and P. Rodrigues,  "Strategies for fiscal reform in the context of the EMU: the case of Portugal", in Review of Development Economics, vol. 8, no. 1, pp. 141-163, 2004
Exportar BibTeX 
@article{pereira2004_1714661443244,
	author = "Pereira, A. M. and Rodrigues, P. G.",
	title = "Strategies for fiscal reform in the context of the EMU: the case of Portugal",
	journal = "Review of Development Economics",
	year = "2004",
	volume = "8",
	number = "1",
	doi = "10.1111/j.1467-9361.2004.00225.x",
	pages = "141-163",
	url = "https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1467-9361.2004.00225.x"
}
Exportar RIS 
TY  - JOUR
TI  - Strategies for fiscal reform in the context of the EMU: the case of Portugal
T2  - Review of Development Economics
VL  - 8
IS  - 1
AU  - Pereira, A. M.
AU  - Rodrigues, P. G.
PY  - 2004
SP  - 141-163
SN  - 1363-6669
DO  - 10.1111/j.1467-9361.2004.00225.x
UR  - https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1467-9361.2004.00225.x
AB  - The authors use an endogenous growth dynamic general-equilibrium model, which accommodates the institutional constraints of the Stability and Growth Pact, to study tax reform in Portugal. Simulation results suggest that tax cuts financed in a nondistortionary way increase long-term GDP; i.e., they are efficiency improving, but do not always increase welfare. The tradeoff between efficiency and welfare is alleviated when reductions in public spending or increased public indebtedness finance the tax cuts. Since these mechanisms are not realistic under the institutional setting of the Stability and Growth Pact, tax reform in Portugal must involve trading off distortionary tax margins. In this case, the best strategy to increase both efficiency and welfare is to increase investment tax credits and finance them either through personal income taxes or through employers' social security contributions.
ER  -