Page 2 - Working Paper (Tax Policy Options during Economic Downturn)
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Tax Policy Options

                                  during Economic Downturn

                                    Adri A. L. Poesoro*                       TABLE OF CONTENTS

                   Obviously, during economic downturn, the
                   right approach to drive economy forward                   1.  Introduction ............  3
                   is to increase government  expenditure
                   rather   than    increasing    taxes.  The                2.  Tax Policies during
                   Government of Indonesia tries to alleviate                   Economic Crisis:
                   the economic  downturn  by increasing                        Literature Review ....  4
                   government expenditures  and providing
                   some tax incentives.                                      3.  Indonesia
                                                                                Economic Outlook
                   This  paper  will  identify  fiscal  tools  and              and Tax Policy
                   mechanics,  especially related  to tax                       Measurements ........  9
                   strategies, typically used by the authority.
                   Rest  of  the  paper  will  provide  cross-               4.   Conclusion
                   country revenue collection strategies                        and Policy
                   during economic  crisis  and describe                        Recommendation .... 13
                   Indonesia current and future economic
                   outlook  as  well  as  identify  fiscal  policies
                   recipes during downturn.

                   In  the end, this paper concludes the
                   composition  of  taxes  and  government
                   spending      which      are     important
                   determinant for  economic  growth,  also
                   provides short-term and long-term policy


                   The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or
                   entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate
                   as of the date received or that it will continue to be accurate in the future. The author’s views expressed in this Working Paper do not
                   necessarily reflect of the views of DANNY DARUSSLAM Tax Center. Working Papers describe research in progress by the authors and are
                   published to elicit comments and to further debate.
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