Growth Effects of Income and Consumption Taxes: Positive and Normative Analysis
The effects of income and consumption taxation are examined in the context of models in which the growth process is driven by the accumulation of human and physical capital. The different channels through which these taxes affect economic growth are discussed, and it is shown that in general the tax...
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| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Washington, D.C
International Monetary Fund
1995
|
| Series: | IMF Working Papers
Working Paper No. 95/62 |
| Online Access: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
| Summary: | The effects of income and consumption taxation are examined in the context of models in which the growth process is driven by the accumulation of human and physical capital. The different channels through which these taxes affect economic growth are discussed, and it is shown that in general the taxation of factor incomes (human and physical capital) is growth-reducing. The effects of consumption taxation on growth depend crucially on the elasticity of labor supply, and therefore on the specification of the leisure activity. The paper also derives some implications for the optimal intertemporal choice of tax instruments |
| Physical Description: | 1 Online-Ressource (38 p) |
| ISBN: | 1451848234 9781451848236 |
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| illustrated | Not Illustrated |
| index_date | 2024-07-03T20:13:20Z |
| indexdate | 2024-07-10T09:35:27Z |
| institution | BVB |
| isbn | 1451848234 9781451848236 |
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| spelling | Milesi-Ferretti, Gian-Maria Verfasser aut Growth Effects of Income and Consumption Taxes Positive and Normative Analysis Milesi-Ferretti, Gian-Maria Washington, D.C International Monetary Fund 1995 1 Online-Ressource (38 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 95/62 The effects of income and consumption taxation are examined in the context of models in which the growth process is driven by the accumulation of human and physical capital. The different channels through which these taxes affect economic growth are discussed, and it is shown that in general the taxation of factor incomes (human and physical capital) is growth-reducing. The effects of consumption taxation on growth depend crucially on the elasticity of labor supply, and therefore on the specification of the leisure activity. The paper also derives some implications for the optimal intertemporal choice of tax instruments Online-Ausg Roubini, Nouriel Sonstige oth http://elibrary.imf.org/view/IMF001/02955-9781451848236/02955-9781451848236/02955-9781451848236.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Milesi-Ferretti, Gian-Maria Growth Effects of Income and Consumption Taxes Positive and Normative Analysis |
| title | Growth Effects of Income and Consumption Taxes Positive and Normative Analysis |
| title_auth | Growth Effects of Income and Consumption Taxes Positive and Normative Analysis |
| title_exact_search | Growth Effects of Income and Consumption Taxes Positive and Normative Analysis |
| title_exact_search_txtP | Growth Effects of Income and Consumption Taxes Positive and Normative Analysis |
| title_full | Growth Effects of Income and Consumption Taxes Positive and Normative Analysis Milesi-Ferretti, Gian-Maria |
| title_fullStr | Growth Effects of Income and Consumption Taxes Positive and Normative Analysis Milesi-Ferretti, Gian-Maria |
| title_full_unstemmed | Growth Effects of Income and Consumption Taxes Positive and Normative Analysis Milesi-Ferretti, Gian-Maria |
| title_short | Growth Effects of Income and Consumption Taxes |
| title_sort | growth effects of income and consumption taxes positive and normative analysis |
| title_sub | Positive and Normative Analysis |
| url | http://elibrary.imf.org/view/IMF001/02955-9781451848236/02955-9781451848236/02955-9781451848236.xml |
| work_keys_str_mv | AT milesiferrettigianmaria growtheffectsofincomeandconsumptiontaxespositiveandnormativeanalysis AT roubininouriel growtheffectsofincomeandconsumptiontaxespositiveandnormativeanalysis |