Capital and Consumption Tax Reforms in a Small Open Economy

Chi-Chur Chao; Eden S. H. Yu

首页> 外文期刊>Review of international economics >Capital and Consumption Tax Reforms in a Small Open Economy

【24h】

Capital and Consumption Tax Reforms in a Small Open Economy

机译：小型开放经济中的资本和消费税改革

获取原文

获取原文并翻译 | 示例

掌桥外文数据库（机构版） >>

开具论文收录证明 >>

文献代查 >>

页面导航

摘要
著录项
相似文献
相关主题

摘要

The effects of a reform in capital and consumption taxes on private welfare and government tax revenue are examined for a small open, capital-importing economy. A trade-off between private welfare and tax revenue is encountered in maximizing social welfare. Nonetheless, lowering capital taxes and raising consumption taxes can increase both private welfare and tax revenue if the initial tax rates are not optimal. In addition, a tax reform by this fashion is a likely response to a rise in the foreign rate of return on capital.

机译：对于小型的开放的，进口资本的经济，研究了资本和消费税改革对私人福利和政府税收的影响。在使社会福利最大化的过程中，需要在私人福利和税收之间进行权衡。但是，如果初始税率不是最佳的话，降低资本税和提高消费税可以增加私人福利和税收。此外，以这种方式进行税收改革很可能是对外国资本回报率上升的回应。

著录项

来源
《Review of international economics》 |2014年第1期|1-12|共12页
作者
Chi-Chur Chao; Eden S. H. Yu;
展开▼
作者单位

Graduate School of Business, Deakin University, Melbourne, Australia;

Faculty of Commerce, Chu Hai College, Tsuen Wan, Hong Kong, and School of Economics, Zhejiang University, Hangzhou, China;

展开▼
收录信息
原文格式 PDF
正文语种 eng
中图分类
关键词

相似文献

外文文献
中文文献
专利

1. Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut [J] . Danny Yagan The American economic review . 2015,第12期

机译：资本税改革与实体经济：2003年股息减免的影响
2. Local capital tax competition and coordinated tax reform in an overlapping generations economy [J] . Raymond G. Batina Regional science and urban economics . 2009,第4期

机译：世代相传的经济中的地方资本税竞争和协调的税制改革
3. Tax reform, the informal economy, and bank financing of capital formation [J] . Andrew Feltenstein, Maral Shamloo International tax and public finance . 2013,第1期

机译：税收改革，非正规经济和银行资本形成融资
4. The impact of Indian tax reform on China's and India's economies and trade [C] . Lairu Li, Yang Lei Asian BR Conference on International Business Cooperation . 2018

机译：印度税收改革对中国和印度经济与贸易的影响
5. Comparing an Income Tax to a Consumption Tax and the Effects They Have on Individual Taxes and the Economy [D] . Riese, Jeanne 2017

机译：比较所得税和消费税及其对个人税和经济的影响
6. Environmental Tax Reform and the Double Dividend Hypothesis in a Small Open Economy [O] . Zhibo Zhou, Weiguo Zhang, Xinxin Pan, 2020

机译：小型开放经济中的环境税制改革与双股息假说
7. Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut [O] . Danny Yagan 2015

机译：资本税制改革与实体经济：2003年股息减税的影响

Capital and Consumption Tax Reforms in a Small Open Economy

摘要

著录项

相似文献

相关主题

期刊订阅