The effect of the government temporal horizon on the optimal tax structure
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Stokey, Nancy L & Rebelo, Sergio, 1995.
"Growth Effects of Flat-Rate Taxes,"
Journal of Political Economy, University of Chicago Press, vol. 103(3), pages 519-550, June.
- Nancy L. Stokey & Sergio Rebelo, 1993. "Growth Effects of Flat-Rate Taxes," NBER Working Papers 4426, National Bureau of Economic Research, Inc.
- Salvador Ortigueira, 2000.
"A dynamic analysis of an endogenous growth model with leisure,"
Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 16(1), pages 43-62.
- Salvador Ortigueira, 1997. "A Dynamic Analysis of an Endogenous Growth Model with Leisure," Working Papers 9705, Centro de Investigacion Economica, ITAM.
- Mendoza, Enrique G. & Razin, Assaf & Tesar, Linda L., 1994.
"Effective tax rates in macroeconomics: Cross-country estimates of tax rates on factor incomes and consumption,"
Journal of Monetary Economics, Elsevier, vol. 34(3), pages 297-323, December.
- Enrique G. Mendoza & Assaf Razin & Linda L. Tesar, 1994. "Effective Tax Rates in Macroeconomics: Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption," NBER Working Papers 4864, National Bureau of Economic Research, Inc.
- ColemanII, Wilbur John, 2000. "Welfare and optimum dynamic taxation of consumption and income," Journal of Public Economics, Elsevier, vol. 76(1), pages 1-39, April.
- Manuel Gomez, 2003. "Effects of Flat-Rate Taxes: to What Extent Does the Leisure Specification Matter?," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 6(2), pages 404-430, April.
- Casey B. Mulligan & Xavier Sala-i-Martin, 1993.
"Transitional Dynamics in Two-Sector Models of Endogenous Growth,"
The Quarterly Journal of Economics, Oxford University Press, vol. 108(3), pages 739-773.
- Casey B. Mulligan & Xavier Sala-i-Martin, 1992. "Transitional Dynamics in Two-Sector Models of Endogenous Growth," NBER Working Papers 3986, National Bureau of Economic Research, Inc.
- Mulligan, C.B. & Sala-i-Martin, X., 1992. "Transitional Dynamics in Two-Sector Models of Endogenous Growth," Papers 651, Yale - Economic Growth Center.
- Engen, Eric M. & Gravelle, Jane G. & Smetters, Kent, 1997. "Dynamic Tax Models: Why They Do the Things They Do," National Tax Journal, National Tax Association, vol. 50(3), pages 657-82, September.
- Mendoza, Enrique G. & Milesi-Ferretti, Gian Maria & Asea, Patrick, 1997.
"On the ineffectiveness of tax policy in altering long-run growth: Harberger's superneutrality conjecture,"
Journal of Public Economics, Elsevier, vol. 66(1), pages 99-126, October.
- Asea, Patrick & Mendoza, Enrique G & Milesi-Ferretti, Gian Maria, 1996. "On the Ineffectiveness of Tax Policy in Altering Long- Run Growth: Harberger's Superneutrality Conjecture," CEPR Discussion Papers 1378, C.E.P.R. Discussion Papers.
- Trostel, Philip A, 1993. "The Effect of Taxation on Human Capital," Journal of Political Economy, University of Chicago Press, vol. 101(2), pages 327-350, April.
- Engen, Eric M. & Gravelle, Jane G. & Smetters, Kent, 1997. "Dynamic Tax Models: Why They Do the Things They Do," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(3), pages 657-682, September.
- Jones, Larry E. & Manuelli, Rodolfo E. & Rossi, Peter E., 1997.
"On the Optimal Taxation of Capital Income,"
Journal of Economic Theory, Elsevier, vol. 73(1), pages 93-117, March.
- Larry E. Jones & Rodolfo E. Manuelli & Peter E. Rossi, 1993. "On the Optimal Taxation of Capital Income," NBER Working Papers 4525, National Bureau of Economic Research, Inc.
- Chamley, Christophe, 1986. "Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives," Econometrica, Econometric Society, vol. 54(3), pages 607-622, May.
- Jones, Larry E & Manuelli, Rodolfo E & Rossi, Peter E, 1993. "Optimal Taxation in Models of Endogenous Growth," Journal of Political Economy, University of Chicago Press, vol. 101(3), pages 485-517, June.
- Jorgenson, Dale W & Wilcoxen, Peter J, 1997. "The Long-Run Dynamics of Fundamental Tax Reform," American Economic Review, American Economic Association, vol. 87(2), pages 126-132, May.
- Milesi-Ferretti, Gian Maria & Roubini, Nouriel, 1998.
"On the taxation of human and physical capital in models of endogenous growth,"
Journal of Public Economics, Elsevier, vol. 70(2), pages 237-254, November.
- Milesi-Ferretti, Gian Maria & Roubini, Nouriel, 1996. "On the Taxation of Human and Physical Capital in Models of Endogenous Growth," CEPR Discussion Papers 1477, C.E.P.R. Discussion Papers.
- Antonio Ladrón-de-Guevara & Salvador Ortigueira & Manuel S. Santos, 1999.
"A Two-Sector Model of Endogenous Growth with Leisure,"
Review of Economic Studies, Oxford University Press, vol. 66(3), pages 609-631.
- Antonio Ladron de Guevara & Salvador Ortigueira & Manuel Santos, 1995. "A Two-Sector Model of Endogenous Growth with Leisure," Working Papers 9503, Centro de Investigacion Economica, ITAM.
- Ladrón de Guevara Martínez, Antonio & Santos, Manuel S. & Ortigueira, Salvador, 1995. "A two-sector model of endogenous growth with leisure," UC3M Working papers. Economics 4160, Universidad Carlos III de Madrid. Departamento de Economía.
- Islam, Muhammad Q., 1995. "Consumption path following a tax increase: Implications for the analysis of the welfare cost of taxation," Economics Letters, Elsevier, vol. 47(1), pages 83-88, January.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Manuel Gomez, 2003. "Effects of Flat-Rate Taxes: to What Extent Does the Leisure Specification Matter?," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 6(2), pages 404-430, April.
- Gomez, Manuel A., 2007. "Optimal tax structure in a two-sector model of endogenous growth," Journal of Macroeconomics, Elsevier, vol. 29(2), pages 305-325, June.
- repec:ebl:ecbull:v:8:y:2004:i:1:p:1-8 is not listed on IDEAS
- Milesi-Ferretti, Gian Maria & Roubini, Nouriel, 1998.
"On the taxation of human and physical capital in models of endogenous growth,"
Journal of Public Economics, Elsevier, vol. 70(2), pages 237-254, November.
- Milesi-Ferretti, Gian Maria & Roubini, Nouriel, 1996. "On the Taxation of Human and Physical Capital in Models of Endogenous Growth," CEPR Discussion Papers 1477, C.E.P.R. Discussion Papers.
- Philip Trostel & Ian Walker, 2006.
"Education and Work,"
Education Economics, Taylor & Francis Journals, vol. 14(4), pages 377-399.
- Trostel, Philip & Walker, Ian, 2000. "Education and Work," Economic Research Papers 269305, University of Warwick - Department of Economics.
- Trostel, P. & Walker, I., 2000. "Education and Work," The Warwick Economics Research Paper Series (TWERPS) 554, University of Warwick, Department of Economics.
- Gian Maria Milesi-Ferretti & Nouriel Roubini, 1995.
"Growth Effects of Income and Consumption Taxes: Positive and Normative Analysis,"
Working Papers
95-18, New York University, Leonard N. Stern School of Business, Department of Economics.
- Gian Maria Milesi-Ferrett & Nouriel Roubini, 1995. "Growth Effects of Income and Consumption Taxes: Positive and Normative Analysis," NBER Working Papers 5317, National Bureau of Economic Research, Inc.
- Gian M Milesi-Ferretti & Nouriel Roubini, 1995. "Growth Effects of Income and Consumption Taxes; Positive and Normative Analysis," IMF Working Papers 1995/062, International Monetary Fund.
- Akira Yakita, 2001. "Taxation in an Overlapping Generations Model with Human Capital," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(5), pages 775-792, November.
- James B. Davies & Jie Zhang & Jinli Zeng, 2000.
"Optimal Tax Mix in a Two-Sector Growth Model with Transitional Dynamics,"
UWO Department of Economics Working Papers
200017, University of Western Ontario, Department of Economics.
- James B. Davies & Jie Zhang & Jinli Zeng, 2000. "Optimal tax mix in a two-sector growth model with transitional dynamics," Departmental Working Papers wp0105, National University of Singapore, Department of Economics.
- Lans Bovenberg, A. & Jacobs, Bas, 2005.
"Redistribution and education subsidies are Siamese twins,"
Journal of Public Economics, Elsevier, vol. 89(11-12), pages 2005-2035, December.
- Bovenberg, A.L. & Jacobs, B., 2001. "Redistribution and Education Subsidies are Siamese Twins," Discussion Paper 2001-82, Tilburg University, Center for Economic Research.
- Bovenberg, A.L. & Jacobs, B., 2001. "Redistribution and Education Subsidies are Siamese Twins," Other publications TiSEM 1309589e-a7d2-4ad6-ab7b-1, Tilburg University, School of Economics and Management.
- A. Lans Bovenberg & Bas Jacobs, 2005. "Redistribution and Education Subsidies are Siamese Twins," Tinbergen Institute Discussion Papers 05-036/3, Tinbergen Institute.
- Bovenberg, A Lans & Jacobs, Bas, 2001. "Redistribution and Education Subsidies are Siamese Twins," CEPR Discussion Papers 3099, C.E.P.R. Discussion Papers.
- Minea, Alexandru, 2008. "The Role of Public Spending in the Growth Theory Evolution," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 5(2), pages 99-120, June.
- Berthold U. Wigger, 2004.
"On the Intergenerational Incidence of Wage and Consumption Taxes,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 6(1), pages 1-23, February.
- Berthold U. Wigger, 2000. "On the Intergenerational Incidence of Wage and Consumption Taxes," CESifo Working Paper Series 388, CESifo.
- Reinhorn Leslie J., 2009.
"Dynamic Optimal Taxation with Human Capital,"
The B.E. Journal of Macroeconomics, De Gruyter, vol. 9(1), pages 1-21, October.
- Leslie Reinhorn, 2004. "Dynamic optimal taxation with human capital," Money Macro and Finance (MMF) Research Group Conference 2003 77, Money Macro and Finance Research Group.
- Auerbach, Alan J. & Hines, James Jr., 2002.
"Taxation and economic efficiency,"
Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.),Handbook of Public Economics, edition 1, volume 3, chapter 21, pages 1347-1421,
Elsevier.
- Alan J. Auerbach & James R. Hines Jr., 2001. "Taxation and Economic Efficiency," NBER Working Papers 8181, National Bureau of Economic Research, Inc.
- Chen, Been-Lon & Lu, Chia-Hui, 2013.
"Optimal factor tax incidence in two-sector human capital-based models,"
Journal of Public Economics, Elsevier, vol. 97(C), pages 75-94.
- Been-Lon Chen & Chia-Hui Lu, 2012. "Optimal Factor Tax Incidence in Two-sector Human Capital-based Models," IEAS Working Paper : academic research 12-A018, Institute of Economics, Academia Sinica, Taipei, Taiwan.
- Essi Eerola & Niku Määttänen, 2013.
"The Optimal Tax Treatment of Housing Capital in the Neoclassical Growth Model,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 15(6), pages 912-938, December.
- Eerola, Essi & Määttänen, Niku, 2005. "The optimal tax treatment of housing capital in the neoclassical growth model," Research Discussion Papers 10/2005, Bank of Finland.
- Eerola, Essi & Määttänen, Niku, 2009. "The optimal tax treatment of housing capital in the neoclassical growth model," Working Papers 3, VATT Institute for Economic Research.
- YAN Chengliang & GONG Liutang, 2009.
"Government expenditure, taxation and long-run growth,"
Frontiers of Economics in China, Higher Education Press, vol. 4(4), pages 505-525, December.
- Chengliang Yan & Liutang Gong, 2009. "Government expenditure, taxation and long-run growth," Frontiers of Economics in China, Springer;Higher Education Press, vol. 4(4), pages 505-525, December.
- Nouriel Roubini & Gian Maria Milesi-Ferrett, 1994.
"Taxation and Endogenous Growth in Open Economies,"
NBER Working Papers
4881, National Bureau of Economic Research, Inc.
- Nouriel Roubini & Gian M Milesi-Ferretti, 1994. "Taxation and Endogenous Growth in Open Economies," IMF Working Papers 1994/077, International Monetary Fund.
- George R. Zodrow, 2007. "Should Capital Income be Subject to Consumption-Based Taxation?," Working Papers 0715, Oxford University Centre for Business Taxation.
- Cruz Echevarria & Amaia Iza, 2000. "Income Taxation and Finite Horizons in a Human Capital Model," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(6), pages 665-689, December.
- Chen, Been-Lon, 2007.
"Factor taxation and labor supply in a dynamic one-sector growth model,"
Journal of Economic Dynamics and Control, Elsevier, vol. 31(12), pages 3941-3964, December.
- Been-Lon Chen, 2003. "Factor Taxation and Labor Supply In A Dynamic One-Sector Growth Model," IEAS Working Paper : academic research 03-A006, Institute of Economics, Academia Sinica, Taipei, Taiwan.
More about this item
Keywords
Endogenous growth;JEL classification:
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- O4 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ebl:ecbull:eb-03h20005. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (John P. Conley). General contact details of provider: .
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.