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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| 格式: | 雜誌 |
| 語言: | English |
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Washington, D.C. :
International Monetary Fund,
1994.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 1994/077 |
| 在線閱讀: | Full text available on IMF |