Tax Efficiency In An Open Economy
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Tax Efficiency in an Open Economy
Author | : Mr.W. R. M. Perraudin |
Publisher | : International Monetary Fund |
Total Pages | : 14 |
Release | : 1990-10-01 |
Genre | : Business & Economics |
ISBN | : 1451950667 |
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This note assesses the relative efficiency of different tax bases in an open economy. If terms of trade effects are large, lump-sum taxation may be inferior to distortionary consumption or wage taxes. This result is demonstrated analytically using a simple neoclassical model. An overlapping generations, general equilibrium, simulation model is then employed to show the empirical significance of the effects involved.
Tax Efficiency in an Open Economy Related Books
Language: en
Pages: 14
Pages: 14
Type: BOOK - Published: 1990-10-01 - Publisher: International Monetary Fund
This note assesses the relative efficiency of different tax bases in an open economy. If terms of trade effects are large, lump-sum taxation may be inferior to
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Type: BOOK - Published: 2008 - Publisher:
This note assesses the relative efficiency of different tax bases in an open economy. If terms of trade effects are large, lump-sum taxation may be inferior to
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This book brings together research from some of the world s leading tax economists to discuss appropriate directions for tax reform in small open economies. The