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...
| Hovedforfatter: | Pujol, Thierry |
|---|---|
| Andre forfattere: | Perraudin, W. |
| Format: | Tidsskrift |
| Sprog: | English |
| Udgivet: |
Washington, D.C. :
International Monetary Fund,
1990.
|
| Serier: | IMF Working Papers; Working Paper ;
No. 1990/094 |
| Online adgang: | Full text available on IMF |
Lignende værker
-
Efficiency Wages and Labor Mobility in an Open Economy /
af: Santaella, Julio
Udgivet: (1993) -
Structural Transformation and Tax Efficiency /
af: Cevik, Serhan
Udgivet: (2019) - Tax Policy and the Economy
- Tax Policy and the Economy
- Tax Policy and the Economy