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...
| Auteur principal: | |
|---|---|
| Autres auteurs: | |
| Format: | Revue |
| Langue: | English |
| Publié: |
Washington, D.C. :
International Monetary Fund,
1990.
|
| Collection: | IMF Working Papers; Working Paper ;
No. 1990/094 |
| Accès en ligne: | Full text available on IMF |