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The Transition to a Cash Flow Income Tax

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Author Info
Christian Keuschnigg

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Abstract

The paper presents a one good two country computable general equilibrium model with overlapping generations to evaluate intertemporal and international effects from tax reform. Model treatment of household and firm behavior is firmly rooted in the microeconomic theory of intertemporal choice. The paper considers the effects from the implementation of a cash flow income tax which was shown to be neutral with respect to intertemporal decisions. The paper compares the effects in closed and open economies. In solving for transition paths to new intertemporal equilibria, I also discuss the generational welfare consequences of various arrangements that affect the transition paths.

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Publisher Info
Paper provided by University of Bonn, Germany in its series Discussion Paper Serie A with number 276.

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Date of creation: Jan 1990
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Handle: RePEc:bon:bonsfa:276

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Postal: Bonn Graduate School of Economics, University of Bonn, Adenauerallee 24 - 26, 53113 Bonn, Germany
Fax: +49 228 73 9221
Web page: http://www.bgse.uni-bonn.de/index.php?id=517

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Bovenberg, A. Lans, 1986. "Capital income taxation in growing open economies," Journal of Public Economics, Elsevier, vol. 31(3), pages 347-376, December. [Downloadable!] (restricted)
  2. Boadway, Robin & Bruce, Neil, 1984. "A general proposition on the design of a neutral business tax," Journal of Public Economics, Elsevier, vol. 24(2), pages 231-239, July. [Downloadable!] (restricted)
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  3. Boadway, Robin W & Bruce, Neil & Mintz, Jack M, 1983. "On the Neutrality of Flow-of-Funds Corporate Taxation," Economica, London School of Economics and Political Science, vol. 50(197), pages 49-61, February. [Downloadable!] (restricted)
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  4. Sinn, Hans-Werner, 1990. "Tax harmonization and tax competition in Europe," European Economic Review, Elsevier, vol. 34(2-3), pages 489-504, May. [Downloadable!] (restricted)
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  5. Goulder, Lawrence H. & Summers, Lawrence H., 1989. "Tax policy, asset prices, and growth : A general equilibrium analysis," Journal of Public Economics, Elsevier, vol. 38(3), pages 265-296, April. [Downloadable!] (restricted)
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  6. Mutti, John & Grubert, Harry, 1985. "The taxation of capital income in an open economy: the importance of resident-nonresident tax treatment," Journal of Public Economics, Elsevier, vol. 27(3), pages 291-309, August. [Downloadable!] (restricted)
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Martin D. Dietz & Christian Keuschnigg, 2004. "Corporate Income Tax Reform in Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 140(IV), pages 483-519, December. [Downloadable!]
    Other versions:
  2. A. Bovenberg, 1994. "Destination- and origin-based taxation under international capital mobility," International Tax and Public Finance, Springer, vol. 1(3), pages 247-273, October. [Downloadable!] (restricted)
  3. Ernst Fehr & Wolfgang Wiegard, 2001. "The Incidence of an Extended Ace Corporation Tax," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  4. A. Lans Bovenberg, 1992. "Residence-and source-based taxation of capital income in an overlapping generations model," Journal of Economics, Springer, vol. 56(3), pages 267-295, October. [Downloadable!] (restricted)
  5. David F. Bradford, 1996. "Consumption Taxes: Some Fundamental Transition Issues," NBER Working Papers 5290, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  6. Hans Fehr, 2000. "From Destination- to Origin-Based Consumption Taxation: A Dynamic CGE Analysis," International Tax and Public Finance, Springer, vol. 7(1), pages 43-61, February. [Downloadable!] (restricted)
  7. Doina Maria Radulescu & Michael Stimmelmayr, 2006. "ACE vs. CBIT: Which is Better for Investment and Welfare?," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
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