Tax Efficiency in an Open Economy /
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 generati...
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| 格式: | 杂志 |
| 语言: | English |
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Washington, D.C. :
International Monetary Fund,
1990.
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| 丛编: | IMF Working Papers; Working Paper ;
No. 1990/094 |
| 在线阅读: | Full text available on IMF |