Verfügbarkeit: International Spillovers of Taxiation

International Spillovers of Taxiation:

This paper highlights key issues pertinent for the understanding of international effects of domestic tax policies and of international tax harmonization. The analytical framework adopts the saving-investment balance approach to the analysis of international economic interdependence focusing on inco...

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Körperschaft:	International Monetary Fund (VerfasserIn)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Washington, D.C International Monetary Fund 1989
Schriftenreihe:	IMF Working Papers Working Paper No. 89/43
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 paper highlights key issues pertinent for the understanding of international effects of domestic tax policies and of international tax harmonization. The analytical framework adopts the saving-investment balance approach to the analysis of international economic interdependence focusing on income, consumption, and international borrowing. A simulation model is developed that is richer in structure than the two period analytical model. The analytical and simulation frameworks are used to analyze the consequences of revenue-neutral conversions between income and consumption (VAT) tax systems, the international effects of budget deficits and public-debt management, and the effects of international tax harmonization. We demonstrate that the effects of such changes in the structure of taxes depend critically on international differences in saving and investment propensities
Beschreibung:	1 Online-Ressource (64 p)
ISBN:	1451974965 9781451974966

Internformat

MARC


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spelling	International Monetary Fund Verfasser aut International Spillovers of Taxiation Washington, D.C International Monetary Fund 1989 1 Online-Ressource (64 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 89/43 This paper highlights key issues pertinent for the understanding of international effects of domestic tax policies and of international tax harmonization. The analytical framework adopts the saving-investment balance approach to the analysis of international economic interdependence focusing on income, consumption, and international borrowing. A simulation model is developed that is richer in structure than the two period analytical model. The analytical and simulation frameworks are used to analyze the consequences of revenue-neutral conversions between income and consumption (VAT) tax systems, the international effects of budget deficits and public-debt management, and the effects of international tax harmonization. We demonstrate that the effects of such changes in the structure of taxes depend critically on international differences in saving and investment propensities Online-Ausg International Monetary Fund Sonstige oth http://elibrary.imf.org/view/IMF001/14048-9781451974966/14048-9781451974966/14048-9781451974966.xml Verlag URL des Erstveröffentlichers Volltext
spellingShingle	International Spillovers of Taxiation
title	International Spillovers of Taxiation
title_auth	International Spillovers of Taxiation
title_exact_search	International Spillovers of Taxiation
title_exact_search_txtP	International Spillovers of Taxiation
title_full	International Spillovers of Taxiation
title_fullStr	International Spillovers of Taxiation
title_full_unstemmed	International Spillovers of Taxiation
title_short	International Spillovers of Taxiation
title_sort	international spillovers of taxiation
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