The International Spillovers of Capital Income Taxation: An Applied General Equilibrium Analysis
This paper sheds light on the complex macroeconomic effects initiated by capital income taxation using a dynamic applied general equilibrium model of the U.S. economy. The model considers impacts of policy changes on the allocation of resources across both industries and countries, and over time. Wi...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Weitere Verfasser: | , |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
1993
|
| Schriftenreihe: | OECD Economics Department Working Papers
no.127 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | This paper sheds light on the complex macroeconomic effects initiated by capital income taxation using a dynamic applied general equilibrium model of the U.S. economy. The model considers impacts of policy changes on the allocation of resources across both industries and countries, and over time. Within the model, a given change in capital income taxation abroad affects the domestic economy through capital flows, commodity flows and tax revenue effects. Thus, the model considers the spillovers associated with changes in commodity flows in addition to the usual spillovers generated by capital movements. The simulation results illustrate rather well that personal and corporate income taxation yield very different conclusions in terms of macroeconomic consequences and that it is important to distinguish between short- and long-run policy implications of the two types of capital income tax policies ... |
| Beschreibung: | 1 Online-Ressource (38 p.) 21 x 29.7cm. |
| DOI: | 10.1787/168450005387 |
Internformat
MARC
| LEADER | 00000cam a22000002 4500 | ||
|---|---|---|---|
| 001 | ZDB-13-SOC-06131935X | ||
| 003 | DE-627-1 | ||
| 005 | 20231204121544.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 210204s1993 xx |||||o 00| ||eng c | ||
| 024 | 7 | |a 10.1787/168450005387 |2 doi | |
| 035 | |a (DE-627-1)06131935X | ||
| 035 | |a (DE-599)KEP06131935X | ||
| 035 | |a (FR-PaOEC)168450005387 | ||
| 035 | |a (EBP)06131935X | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rda | ||
| 041 | |a eng | ||
| 100 | 1 | |a Delorme, François |e VerfasserIn |4 aut | |
| 245 | 1 | 4 | |a The International Spillovers of Capital Income Taxation |b An Applied General Equilibrium Analysis |c François, Delorme, Lawrence H., Goulder and Philippe, Thalmann |
| 264 | 1 | |a Paris |b OECD Publishing |c 1993 | |
| 300 | |a 1 Online-Ressource (38 p.) |c 21 x 29.7cm. | ||
| 336 | |a Text |b txt |2 rdacontent | ||
| 337 | |a Computermedien |b c |2 rdamedia | ||
| 338 | |a Online-Ressource |b cr |2 rdacarrier | ||
| 490 | 0 | |a OECD Economics Department Working Papers |v no.127 | |
| 520 | |a This paper sheds light on the complex macroeconomic effects initiated by capital income taxation using a dynamic applied general equilibrium model of the U.S. economy. The model considers impacts of policy changes on the allocation of resources across both industries and countries, and over time. Within the model, a given change in capital income taxation abroad affects the domestic economy through capital flows, commodity flows and tax revenue effects. Thus, the model considers the spillovers associated with changes in commodity flows in addition to the usual spillovers generated by capital movements. The simulation results illustrate rather well that personal and corporate income taxation yield very different conclusions in terms of macroeconomic consequences and that it is important to distinguish between short- and long-run policy implications of the two types of capital income tax policies ... | ||
| 650 | 4 | |a Economics | |
| 700 | 1 | |a Goulder, Lawrence H... |e MitwirkendeR |4 ctb | |
| 700 | 1 | |a Thalmann, Philippe |e MitwirkendeR |4 ctb | |
| 856 | 4 | 0 | |l FWS01 |p ZDB-13-SOC |q FWS_PDA_SOC |u https://doi.org/10.1787/168450005387 |3 Volltext |
| 912 | |a ZDB-13-SOC | ||
| 912 | |a ZDB-13-SOC | ||
| 951 | |a BO | ||
| 912 | |a ZDB-13-SOC | ||
| 049 | |a DE-863 | ||
Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-13-SOC-06131935X |
|---|---|
| _version_ | 1816797332874723328 |
| adam_text | |
| any_adam_object | |
| author | Delorme, François |
| author2 | Goulder, Lawrence H.. Thalmann, Philippe |
| author2_role | ctb ctb |
| author2_variant | l h g lh lhg p t pt |
| author_facet | Delorme, François Goulder, Lawrence H.. Thalmann, Philippe |
| author_role | aut |
| author_sort | Delorme, François |
| author_variant | f d fd |
| building | Verbundindex |
| bvnumber | localFWS |
| collection | ZDB-13-SOC |
| ctrlnum | (DE-627-1)06131935X (DE-599)KEP06131935X (FR-PaOEC)168450005387 (EBP)06131935X |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/168450005387 |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02147cam a22003612 4500</leader><controlfield tag="001">ZDB-13-SOC-06131935X</controlfield><controlfield tag="003">DE-627-1</controlfield><controlfield tag="005">20231204121544.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">210204s1993 xx |||||o 00| ||eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/168450005387</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627-1)06131935X</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)KEP06131935X</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(FR-PaOEC)168450005387</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(EBP)06131935X</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Delorme, François</subfield><subfield code="e">VerfasserIn</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="4"><subfield code="a">The International Spillovers of Capital Income Taxation</subfield><subfield code="b">An Applied General Equilibrium Analysis</subfield><subfield code="c">François, Delorme, Lawrence H., Goulder and Philippe, Thalmann</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">1993</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (38 p.)</subfield><subfield code="c">21 x 29.7cm.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">Computermedien</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">OECD Economics Department Working Papers</subfield><subfield code="v">no.127</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">This paper sheds light on the complex macroeconomic effects initiated by capital income taxation using a dynamic applied general equilibrium model of the U.S. economy. The model considers impacts of policy changes on the allocation of resources across both industries and countries, and over time. Within the model, a given change in capital income taxation abroad affects the domestic economy through capital flows, commodity flows and tax revenue effects. Thus, the model considers the spillovers associated with changes in commodity flows in addition to the usual spillovers generated by capital movements. The simulation results illustrate rather well that personal and corporate income taxation yield very different conclusions in terms of macroeconomic consequences and that it is important to distinguish between short- and long-run policy implications of the two types of capital income tax policies ...</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Economics</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Goulder, Lawrence H...</subfield><subfield code="e">MitwirkendeR</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Thalmann, Philippe</subfield><subfield code="e">MitwirkendeR</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="l">FWS01</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="q">FWS_PDA_SOC</subfield><subfield code="u">https://doi.org/10.1787/168450005387</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">BO</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-863</subfield></datafield></record></collection> |
| id | ZDB-13-SOC-06131935X |
| illustrated | Not Illustrated |
| indexdate | 2024-11-26T14:55:54Z |
| institution | BVB |
| language | English |
| open_access_boolean | |
| owner | DE-863 DE-BY-FWS |
| owner_facet | DE-863 DE-BY-FWS |
| physical | 1 Online-Ressource (38 p.) 21 x 29.7cm. |
| psigel | ZDB-13-SOC |
| publishDate | 1993 |
| publishDateSearch | 1993 |
| publishDateSort | 1993 |
| publisher | OECD Publishing |
| record_format | marc |
| series2 | OECD Economics Department Working Papers |
| spelling | Delorme, François VerfasserIn aut The International Spillovers of Capital Income Taxation An Applied General Equilibrium Analysis François, Delorme, Lawrence H., Goulder and Philippe, Thalmann Paris OECD Publishing 1993 1 Online-Ressource (38 p.) 21 x 29.7cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Economics Department Working Papers no.127 This paper sheds light on the complex macroeconomic effects initiated by capital income taxation using a dynamic applied general equilibrium model of the U.S. economy. The model considers impacts of policy changes on the allocation of resources across both industries and countries, and over time. Within the model, a given change in capital income taxation abroad affects the domestic economy through capital flows, commodity flows and tax revenue effects. Thus, the model considers the spillovers associated with changes in commodity flows in addition to the usual spillovers generated by capital movements. The simulation results illustrate rather well that personal and corporate income taxation yield very different conclusions in terms of macroeconomic consequences and that it is important to distinguish between short- and long-run policy implications of the two types of capital income tax policies ... Economics Goulder, Lawrence H... MitwirkendeR ctb Thalmann, Philippe MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/168450005387 Volltext |
| spellingShingle | Delorme, François The International Spillovers of Capital Income Taxation An Applied General Equilibrium Analysis Economics |
| title | The International Spillovers of Capital Income Taxation An Applied General Equilibrium Analysis |
| title_auth | The International Spillovers of Capital Income Taxation An Applied General Equilibrium Analysis |
| title_exact_search | The International Spillovers of Capital Income Taxation An Applied General Equilibrium Analysis |
| title_full | The International Spillovers of Capital Income Taxation An Applied General Equilibrium Analysis François, Delorme, Lawrence H., Goulder and Philippe, Thalmann |
| title_fullStr | The International Spillovers of Capital Income Taxation An Applied General Equilibrium Analysis François, Delorme, Lawrence H., Goulder and Philippe, Thalmann |
| title_full_unstemmed | The International Spillovers of Capital Income Taxation An Applied General Equilibrium Analysis François, Delorme, Lawrence H., Goulder and Philippe, Thalmann |
| title_short | The International Spillovers of Capital Income Taxation |
| title_sort | international spillovers of capital income taxation an applied general equilibrium analysis |
| title_sub | An Applied General Equilibrium Analysis |
| topic | Economics |
| topic_facet | Economics |
| url | https://doi.org/10.1787/168450005387 |
| work_keys_str_mv | AT delormefrancois theinternationalspilloversofcapitalincometaxationanappliedgeneralequilibriumanalysis AT goulderlawrenceh theinternationalspilloversofcapitalincometaxationanappliedgeneralequilibriumanalysis AT thalmannphilippe theinternationalspilloversofcapitalincometaxationanappliedgeneralequilibriumanalysis AT delormefrancois internationalspilloversofcapitalincometaxationanappliedgeneralequilibriumanalysis AT goulderlawrenceh internationalspilloversofcapitalincometaxationanappliedgeneralequilibriumanalysis AT thalmannphilippe internationalspilloversofcapitalincometaxationanappliedgeneralequilibriumanalysis |