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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| Формат: | Журнал |
| Язык: | English |
| Опубликовано: |
Washington, D.C. :
International Monetary Fund,
1994.
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| Серии: | IMF Working Papers; Working Paper ;
No. 1994/077 |
| Online-ссылка: | Full text available on IMF |