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...
Gespeichert in:
1. Verfasser: | |
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Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
Washington, D.C
International Monetary Fund
1990
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Schriftenreihe: | IMF Working Papers
Working Paper No. 90/94 |
Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
Zusammenfassung: | 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 generations, general equilibrium, simulation model is then employed to show the empirical significance of the effects involved |
Beschreibung: | 1 Online-Ressource (14 p) |
ISBN: | 1451950667 9781451950663 |
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spelling | Pujol, Thierry Verfasser aut Tax Efficiency in an Open Economy Pujol, Thierry Washington, D.C International Monetary Fund 1990 1 Online-Ressource (14 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 90/94 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 generations, general equilibrium, simulation model is then employed to show the empirical significance of the effects involved Online-Ausg Perraudin, W. R. M. Sonstige oth http://elibrary.imf.org/view/IMF001/06705-9781451950663/06705-9781451950663/06705-9781451950663.xml Verlag URL des Erstveröffentlichers Volltext |
spellingShingle | Pujol, Thierry Tax Efficiency in an Open Economy |
title | Tax Efficiency in an Open Economy |
title_auth | Tax Efficiency in an Open Economy |
title_exact_search | Tax Efficiency in an Open Economy |
title_exact_search_txtP | Tax Efficiency in an Open Economy |
title_full | Tax Efficiency in an Open Economy Pujol, Thierry |
title_fullStr | Tax Efficiency in an Open Economy Pujol, Thierry |
title_full_unstemmed | Tax Efficiency in an Open Economy Pujol, Thierry |
title_short | Tax Efficiency in an Open Economy |
title_sort | tax efficiency in an open economy |
url | http://elibrary.imf.org/view/IMF001/06705-9781451950663/06705-9781451950663/06705-9781451950663.xml |
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