Holdings: Tax Efficiency in an Open Economy

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...

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Bibliographic Details
Main Author:	Pujol, Thierry (Author)
Format:	Electronic eBook
Language:	English
Published:	Washington, D.C International Monetary Fund 1990
Series:	IMF Working Papers Working Paper No. 90/94
Online Access:	UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext
Summary:	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
Physical Description:	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
work_keys_str_mv	AT pujolthierry taxefficiencyinanopeneconomy AT perraudinwrm taxefficiencyinanopeneconomy

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