This paper explores how fiscal policy can help boost the economy during a recession when interest rates are already at zero. By focusing on tax cuts that affect how different households spend money, the researchers found that these policies can be effective in stimulating economic growth. They used a model that considers the impact of various taxes on households with different spending habits. The study shows that in a situation where traditional monetary policy is not working, targeted tax cuts can play a crucial role in reversing an economic downturn.