{"id":"https://openalex.org/W7224590502","doi":"https://doi.org/10.20944/preprints202610.2894.v1","title":"Automatic Stabilizers Under Flat and Progressive Taxation: Fiscal Responses and Output Volatility in Central and Eastern Europe, 1995\u20132024","display_name":"Automatic Stabilizers Under Flat and Progressive Taxation: Fiscal Responses and Output Volatility in Central and Eastern Europe, 1995\u20132024","publication_year":2026,"publication_date":"2026-10-28","ids":{"openalex":"https://openalex.org/W7224590502","doi":"https://doi.org/10.20944/preprints202610.2894.v1"},"language":"en","primary_location":{"id":"doi:10.20944/preprints202610.2894.v1","doi":"https://doi.org/10.20944/preprints202610.2894.v1","is_oa":true,"landing_page_url":"https://doi.org/10.20944/preprints202610.2894.v1","pdf_url":null,"source":{"id":"https://openalex.org/S6309402219","display_name":"Preprints.org","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"volume":null,"type":"preprint","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.20944/preprints202610.2894.v1","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5034716915","display_name":"Victor Yotzov","orcid":"https://orcid.org/0000-0002-9956-0483","observed_orcids":["https://orcid.org/0000-0002-9956-0483"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Victor Ivanov Yotzov","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-9956-0483","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5034716915"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11621","display_name":"Fiscal Policies and Political Economy","score":0.975600004196167,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11621","display_name":"Fiscal Policies and Political Economy","score":0.975600004196167,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.012799999676644802,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.0044999998062849045,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/automatic-stabilizers","display_name":"automatic stabilizers","score":1.0},{"id":"https://openalex.org/keywords/progressive-taxation","display_name":"progressive taxation","score":0.9629999995231628},{"id":"https://openalex.org/keywords/personal-income-tax","display_name":"personal income tax","score":0.984000027179718},{"id":"https://openalex.org/keywords/output-volatility","display_name":"output volatility","score":0.9190000295639038},{"id":"https://openalex.org/keywords/fiscal-balance","display_name":"budget balance","score":0.5950000286102295},{"id":"https://openalex.org/keywords/fiscal-policy-response","display_name":"fiscal response","score":0.414000004529953},{"id":"https://openalex.org/keywords/business-cycles","display_name":"business cycles","score":0.5910000205039978},{"id":"https://openalex.org/keywords/2008-financial-crisis","display_name":"2008 financial crisis","score":0.8659999966621399},{"id":"https://openalex.org/keywords/covid-19","display_name":"COVID-19 pandemic","score":0.8500000238418579},{"id":"https://openalex.org/keywords/central-and-eastern-europe","display_name":"Central and Eastern Europe","score":0.847000002861023},{"id":"https://openalex.org/keywords/baltic-economies","display_name":"Baltic economies","score":0.6320000290870667},{"id":"https://openalex.org/keywords/tax-benefit-system","display_name":"tax-benefit system","score":0.5270000100135803},{"id":"https://openalex.org/keywords/budgetary-institutions","display_name":"budgetary institutions","score":0.8389999866485596}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.8492000102996826},{"id":"https://openalex.org/C91602232","wikidata":"https://www.wikidata.org/wiki/Q756115","display_name":"Volatility (finance)","level":2,"score":0.7860000133514404},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5494999885559082},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.5473999977111816},{"id":"https://openalex.org/C2779513878","wikidata":"https://www.wikidata.org/wiki/Q631916","display_name":"Output gap","level":3,"score":0.5351999998092651},{"id":"https://openalex.org/C524878704","wikidata":"https://www.wikidata.org/wiki/Q187021","display_name":"Fiscal policy","level":2,"score":0.5120000243186951},{"id":"https://openalex.org/C83873408","wikidata":"https://www.wikidata.org/wiki/Q192311","display_name":"Business cycle","level":2,"score":0.5077000260353088},{"id":"https://openalex.org/C114350782","wikidata":"https://www.wikidata.org/wiki/Q12638","display_name":"Gross domestic product","level":2,"score":0.4350000023841858},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.4336000084877014},{"id":"https://openalex.org/C181683161","wikidata":"https://www.wikidata.org/wiki/Q7301159","display_name":"Real gross domestic product","level":2,"score":0.4133000075817108},{"id":"https://openalex.org/C175291020","wikidata":"https://www.wikidata.org/wiki/Q1156822","display_name":"Offset (computer science)","level":2,"score":0.40299999713897705},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.382999986410141},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.37790000438690186},{"id":"https://openalex.org/C183206440","wikidata":"https://www.wikidata.org/wiki/Q46834","display_name":"Balance sheet","level":2,"score":0.31220000982284546},{"id":"https://openalex.org/C2778300220","wikidata":"https://www.wikidata.org/wiki/Q114380","display_name":"Financial crisis","level":2,"score":0.30880001187324524},{"id":"https://openalex.org/C50880648","wikidata":"https://www.wikidata.org/wiki/Q17019416","display_name":"Gross output","level":3,"score":0.3009999990463257},{"id":"https://openalex.org/C2778566306","wikidata":"https://www.wikidata.org/wiki/Q7170591","display_name":"Personal income","level":2,"score":0.2851000130176544},{"id":"https://openalex.org/C50091055","wikidata":"https://www.wikidata.org/wiki/Q1057397","display_name":"Measures of national income and output","level":2,"score":0.2578999996185303}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.20944/preprints202610.2894.v1","doi":"https://doi.org/10.20944/preprints202610.2894.v1","is_oa":true,"landing_page_url":"https://doi.org/10.20944/preprints202610.2894.v1","pdf_url":null,"source":{"id":"https://openalex.org/S6309402219","display_name":"Preprints.org","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"}],"best_oa_location":{"id":"doi:10.20944/preprints202610.2894.v1","doi":"https://doi.org/10.20944/preprints202610.2894.v1","is_oa":true,"landing_page_url":"https://doi.org/10.20944/preprints202610.2894.v1","pdf_url":null,"source":{"id":"https://openalex.org/S6309402219","display_name":"Preprints.org","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[{"score":0.6452000141143799,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2593042323","https://openalex.org/W3131485709","https://openalex.org/W4224004297","https://openalex.org/W7167340689","https://openalex.org/W3123018272","https://openalex.org/W2991938664","https://openalex.org/W3088774496","https://openalex.org/W7095866613","https://openalex.org/W253207157","https://openalex.org/W3010834553"],"abstract_inverted_index":{"Automatic":[0],"stabilizers":[1],"dampen":[2],"macroeconomic":[3],"fluctuations":[4],"without":[5],"legislative":[6],"action,":[7],"but":[8,79],"whether":[9],"flat":[10,76,148,163],"or":[11],"progressive":[12,142],"personal":[13],"income":[14],"tax":[15],"(PIT)":[16],"schedules":[17],"stabilize":[18],"more":[19],"strongly":[20],"over":[21,43],"the":[22,56,80,95,100,112,117,132,185,192,195],"business":[23],"cycle":[24],"remains":[25],"open.":[26],"We":[27],"examine":[28],"real":[29,128],"gross":[30],"domestic":[31],"product":[32],"(GDP)":[33],"growth":[34,130],"volatility":[35,47,69],"in":[36,127],"11":[37],"Central":[38],"and":[39,52,63,86,90,144,191],"Eastern":[40],"European":[41],"economies":[42],"1995\u20132024,":[44],"combining":[45],"rolling-window":[46],"measures,":[48],"two-way":[49],"fixed-effects":[50],"regressions":[51],"direct":[53],"estimates":[54],"of":[55,59,139,194],"cyclical":[57],"responsiveness":[58],"fiscal":[60,133,189],"balances,":[61],"revenue":[62,160],"expenditure":[64,171],"ratios.":[65],"Unconditionally,":[66],"five-year":[67],"output":[68],"is":[70,120,153,165],"1.16":[71],"percentage":[72,105,137],"points":[73,138],"higher":[74],"under":[75,141,147,162],"PIT":[77],"regimes,":[78,149],"difference":[81,151],"does":[82],"not":[83,154,176],"survive":[84],"country":[85],"year":[87],"fixed":[88],"effects":[89],"lagged":[91],"covariates.":[92],"Interacted":[93],"with":[94],"2008\u20132010":[96],"global":[97],"financial":[98],"crisis":[99],"differential":[101],"widens":[102],"by":[103,135,145,168],"2.42":[104],"points,":[106],"an":[107],"effect":[108],"that":[109,152],"rests":[110],"on":[111,184],"three":[113],"Baltic":[114],"economies,":[115],"whereas":[116],"COVID-19":[118],"interaction":[119],"indistinguishable":[121],"from":[122],"zero.":[123],"A":[124],"one-percentage-point":[125],"rise":[126],"GDP":[129,140],"improves":[131],"balance":[134],"0.265":[136],"regimes":[143,164],"0.242":[146],"a":[150,158,169,178],"significant.":[155],"In":[156],"levels,":[157],"weaker":[159],"response":[161],"largely":[166],"offset":[167],"stronger":[170],"response.":[172],"The":[173],"results":[174],"do":[175],"support":[177],"simple":[179],"ranking:":[180],"stabilization":[181],"capacity":[182],"depends":[183],"whole":[186],"tax\u2013benefit":[187],"system,":[188],"institutions":[190],"nature":[193],"shock.":[196]},"counts_by_year":[],"updated_date":"2026-10-31T12:09:11.096373","created_date":"2026-10-30T00:00:00"}
