Welfare Effects Of Capital Income Tax Reform In A World Economy
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Author | : M. Keen |
Publisher | : |
Total Pages | : 40 |
Release | : 1988 |
Genre | : Economics |
ISBN | : |
Download Welfare effects of capital income tax reform in a world economy Book in PDF, Epub and Kindle
Author | : David G. Hartman |
Publisher | : |
Total Pages | : 23 |
Release | : 1985 |
Genre | : Capital levy |
ISBN | : |
Download The Welfare Effects of a Capital Income Tax in an Open Economy Book in PDF, Epub and Kindle
International capital mobility has typically been ignored in discussions of the welfare effects of the capital income tax. In the a typical analysis which does consider the open economy it is recognized that highly-elastic capital flows could significantly alter the usual conclusions. While there have been strenuous debates about the elasticity of international capital flows, there can be little disagreement that international ownership of capital is an important and growing phenomenon. In this paper, we explore the welfare effects of changes in the capital income tax from a different perspective: that of a country in which foreign ownership of a portion of the capital stock and foreign owners' payment of taxesis a reality. With this modification in emphasis, a simple graphical analysis is sufficient to indicate that international capital ownership could easily dominate other welfare effects of tax changes. At least, the arguments presented in this paper raise a caution about ignoring the openness of the economy simply because elasticities are believed small
Author | : Assaf Razin |
Publisher | : University of Chicago Press |
Total Pages | : 456 |
Release | : 2008-04-15 |
Genre | : Business & Economics |
ISBN | : 0226705889 |
Download Taxation in the Global Economy Book in PDF, Epub and Kindle
The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition among member nations—will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce, particularly because of the growing importance of multinational enterprises. What will be the role of tax policy in this more integrated world economy? Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come. Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well.
Author | : Wayne R. Thirsk |
Publisher | : |
Total Pages | : 36 |
Release | : 1987 |
Genre | : Public welfare |
ISBN | : |
Download Tax Reforms, Welfare, and Effective Tax Rates Book in PDF, Epub and Kindle
Author | : Iris Claus |
Publisher | : Edward Elgar Publishing |
Total Pages | : 341 |
Release | : 2010-01-01 |
Genre | : Business & Economics |
ISBN | : 1849804990 |
Download Tax Reform in Open Economies Book in PDF, Epub and Kindle
This book brings together research from some of the world s leading tax economists to discuss appropriate directions for tax reform in small open economies. The eminent contributors (including Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sørensen and Zodrow) investigate the beneficial directions for medium-term tax reform in the light of global developments and lessons from the latest taxation research. In addressing this issue, they review recent advances in both the theoretical and empirical tax literature and reform evidence from individual countries. Topics covered include the impact of taxes on economic performance; international and corporate taxation; personal tax and welfare systems; environmental taxation; and country-specific tax reform experiences. Bringing together leading international experts to explore specific policy reforms, this book will prove essential reading for academics and researchers of public economics, fiscal policy and tax reform. It will also be warmly welcomed both by undergraduate and graduate students of public economics or the economics of taxation, as well as policymakers and government officials working in the area of tax policy.
Author | : Enrique G. Mendoza |
Publisher | : International Monetary Fund |
Total Pages | : 70 |
Release | : 1993-11 |
Genre | : Business & Economics |
ISBN | : |
Download Supply-Side Economics in an Integrated World Economy Book in PDF, Epub and Kindle
The macroeconomic effects of changes in tax and expenditure policies are examined in the context of the competitive equilibrium of a two-country, two-sector model of an integrated world economy. Governments finance purchases and net transfers of tradable and nontradable goods by imposing distortionary taxes on factor incomes and consumption. The model is parameterized and calibrated using data from large industrial economies, including estimates of effective tax rates. Numerical simulations provide estimates of the welfare costs associated with existing distortionary taxes and of the potential gains linked to a more efficient use of these taxes. Welfare gains from tax reforms favoring indirect taxation are substantial. The effects of permanent changes in expenditures depend on their sectoral allocation across tradables and nontradables and on whether they are debtor tax-financed. Trade in goods and assets is very sensitive to fiscal policy changes, but aggregate consumption patterns and welfare implications are not.
Author | : |
Publisher | : |
Total Pages | : 26 |
Release | : 1995 |
Genre | : |
ISBN | : |
Download The Welfare Effects of Tax Reforms in a Monetary Economy Book in PDF, Epub and Kindle
Author | : Doina Maria Radulescu |
Publisher | : Springer Science & Business Media |
Total Pages | : 179 |
Release | : 2007-09-13 |
Genre | : Business & Economics |
ISBN | : 3540733191 |
Download CGE Models and Capital Income Tax Reforms Book in PDF, Epub and Kindle
The book suggests a novel way how the effects of tax reforms especially in the field of capital income taxation can be measured by means of dynamic computable general equilibrium (CGE) models. Using a model calibrated to the German economy, the author evaluates and quantifies the effects of introducing a Dual Income Tax (DIT) in Germany. This tax reform is a currently hotly debated topic in Germany and has been suggested both by the German Council of Economic Advisors (GCEA) and by Prof. Hans-Werner Sinn. Thus, the book is of great interest not only for the academic but also for the business world and politics.
Author | : Jinill Kim |
Publisher | : |
Total Pages | : 50 |
Release | : 2003 |
Genre | : Taxation |
ISBN | : |
Download Welfare Effects of Tax Policy in Open Economies Book in PDF, Epub and Kindle
Author | : Simon R. James |
Publisher | : Taylor & Francis |
Total Pages | : 456 |
Release | : 2002 |
Genre | : Business & Economics |
ISBN | : 9780415188012 |
Download Taxation Book in PDF, Epub and Kindle