Taxation and Endogenous Growth in Open Economies /
This paper examines the effects of taxation of human capital, physical capital and foreign assets in a multi-sector model of endogenous growth. It is shown that in general the growth rate is reduced by taxes on capital and labor (human capital) income. When the government faces no borrowing constrai...
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| フォーマット: | 雑誌 |
| 言語: | English |
| 出版事項: |
Washington, D.C. :
International Monetary Fund,
1994.
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| シリーズ: | IMF Working Papers; Working Paper ;
No. 1994/077 |
| オンライン･アクセス: | Full text available on IMF |