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Taxation in the global economy : [papers presented at a conference, held in Nassau, the Bahamas on 23 - 25 February 1989]

Razin, Asaf (ed.); Razin, Assaf (ed.) - 1990 - 1. [print.]

Persistent link: https://www.econbiz.de/10000801145

Free-Trade Taxation and Protectionist Taxation

Slemrod, Joel - 1994

This paper explores the normative theory of international taxation by recasting it in parallel with the theory of international trade. It first sets out a definition of 'free trade taxation,' first in the global context and then in the unilateral context. It then evaluates against this standard...

Persistent link: https://www.econbiz.de/10012474005

Effective Tax Rates in Macroeconomics : Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption

Mendoza, Enrique G. - 1994

different taxes at the general government level and defines aggregate measures of the corresponding tax bases. This method …

Persistent link: https://www.econbiz.de/10012474047

Do Taxes Matter? Lessons From the 1980s

Slemrod, Joel - 1992

realizations. I then reconstruct a 1992 view about how taxes affect behavior. A unifying theme is that the tax system does much …

Persistent link: https://www.econbiz.de/10012474972

Determinants of External Imbalances : The Role Taxes, Government Spending and Productivity

Leiderman, Leonardo - 1991

This paper develops and estimates a dynamic optimizing model of the current account. The model focuses, on real factors that determine the evolution of saving and investment, and hence the external balance. Three types of shocks are at the center of the analysis: productivity shocks, shocks to...

Persistent link: https://www.econbiz.de/10012475267

Tax Policy, Investments in Human and Physical Capital, and Productivity

Nerlove, Marc - 1990

This paper analyzes the implications of tax policy for the accumulation of human and physical capital and for the overall productivity level of the economy. A comprehensive income tax, applying to both labour income and capital income. discriminates against investments in human capital relative...

Persistent link: https://www.econbiz.de/10012475500

Tax Effects on Foreign Direct Investment in the United States : Evidence from a Cross-Country Comparison

Slemrod, Joel - 1989

This paper investigates how the tax system of the U.S. and the capital-exporting country combine to affect the flow of foreign direct investment (FDI) into the U.S. First, using aggregate data, it corroborates earlier work suggesting that the U.S. effective tax rate does influence the amount of...

Persistent link: https://www.econbiz.de/10012476006

Optimal Taxation and Optimal Tax Systems

Slemrod, Joel - 1989

collecting revenues from individuals who will tend to resist. The coercive nature of collection taxes implies that the resource … optimal tax systems, which embraces the insights of optimal taxation but also considers the technology of raising taxes and …

Persistent link: https://www.econbiz.de/10012476010

International Spillovers of Taxation

Frenkel, Jacob A. - 1989

detailed specification of public and private sector behavior focusing on the roles played by taxes on income, consumption, and … analytically that the effects of such changes in the structure of taxes depend critically on international differences in saving … depend critically on whether the government manages its deficit through alterations in income or consumption (VAT) taxes …

Persistent link: https://www.econbiz.de/10012476126

Exchange-Rate Management Viewed as Tax Policies

Frenkel, Jacob A. - 1988

rate for all transactions. We show that the dual exchange rate policies can be usefully cast as distortionary taxes on …

Persistent link: https://www.econbiz.de/10012476411