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8. ECB Working Paper 2093, August 2017 Acknowledgements We would like to thank Bogdan Cozmanca, Steffen Osterloh, Simona Delle Chiaie, Bernd Schnatz, as well as comments during various presentations. We also would like to thank Benjamin Hunt for making the IMF’s GIMF model available to us. The views expressed in this paper are those of the authors and do not necessarily reflect those of the ECB or the IMF. This work was conducted while Allan Gloe Dizioli was seconded at the ECB. All errors are our responsibility.

9. ECB Working Paper 2093, August 2017 Gechert, S. and A. Rannenberg (2014), ‘Are Fiscal Multipliers Regime-Dependent? A Meta Regression Analysis’, Macroeconomic Policy Institute Working Paper 139.

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16. McIntyre, R., Phillips, R. and P. Baxandall (2015), ‘Offshore shell games 2015 – the use of offshore tax havens by Fortune 500 companies’, Nunns, J., Burman, L. Page, B. Rohaly, J. and J. Rosenberg (2016), ‘An analysis of the House GOP tax plan, Tax Policy Centre, September 16, 2016.
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19. Reichling, F. and C. J. Whalen (2015), ‘The Fiscal Multiplier and Economic Policy Analysis in the United States’, Washington D.C: Congressional Budget Office workings paper No 2.

20. See: https://abetterway.speaker.gov/_assets/pdf/ABetterWay-Tax-PolicyPaper.pdf Viard, A. (2017), ‘If we’re going to do a border adjustment, let’s do it right’, American Enterprise Institute, US New & World Report, 12 January 2017.
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21. Summers, L. (2017), ‘US tax reform is vital but Donald Trump’s plan is flawed’, Financial Times, 8 January 2017.
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22. Ursel Baumann European Central Bank, Frankfurt am Main, Germany; email: ursel.baumann@ecb.europa.eu Alistair Dieppe European Central Bank, Frankfurt am Main, Germany; email: alistair.dieppe@ecb.europa.eu Allan Gloe Dizioli European Central Bank, Frankfurt am Main, Germany; email: allan.gloe_dizioli@ecb.europa.eu European Central Bank, 2017 Postal address 60640 Frankfurt am Main, Germany Telephone +49 69 1344 0 Website www.ecb.europa.eu All rights reserved. Any reproduction, publication and reprint in the form of a different publication, whether printed or produced electronically, in whole or in part, is permitted only with the explicit written authorisation of the ECB or the authors. This paper can be downloaded without charge from www.ecb.europa.eu, from the Social Science Research Network electronic library or from RePEc: Research Papers in Economics. Information on all of the papers published in the ECB Working Paper Series can be found on the ECB’s website.
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