Delayed Taxation and Macroeconomic Stability: A Dynamic IS–LM Model with Memory Effects

This study develops a dynamic IS-LM macroeconomic model that incorporates delayed taxation and a memory-dependent income effect, and calibrates it to quarterly data for Romania (2000–2023). Within this framework, fiscal policy lags are modelled using a “memory” income variable that weights past inco...

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Bibliographic Details
Main Authors: Ciprian Panzaru, Sorin Belea, Laura Jianu
Format: Article
Language:English
Published: MDPI AG 2025-07-01
Series:Economies
Subjects:
Online Access:https://www.mdpi.com/2227-7099/13/7/208
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