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|z 9781451950663
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|a 1018-5941
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|a Pujol, Thierry.
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|a Tax Efficiency in an Open Economy /
|c Thierry Pujol, W. Perraudin.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 1990.
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|a 1 online resource (14 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a 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.
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|a Mode of access: Internet
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|a Perraudin, W.
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|a IMF Working Papers; Working Paper ;
|v No. 1990/094
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/1990/094/001.1990.issue-094-en.xml
|z IMF e-Library
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