The Transition to a Cash Flow Income Tax
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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References listed on IDEAS
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- Boadway, Robin & Bruce, Neil, 1984.
"A general proposition on the design of a neutral business tax,"
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Elsevier, vol. 24(2), pages 231-239, July.
- Robin Boadway & Neil Bruce, 1982. "A General Proposition on the Design of a Neutral Business Tax," Working Papers 461, Queen's University, Department of Economics.
- Robin Boadway & Neil Bruce & Jack Mintz, 1981.
"On the Neutrality of Flow-of-Funds Corporate Taxation,"
454, Queen's University, Department of Economics.
- 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.
- Razin, Assaf & Sadka, Efraim, 1991.
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Elsevier, vol. 37(1), pages 69-76, September.
- Assaf Razin & Efraim Sadka, 1989. "International Tax Competition and Gains from Tax Harmonization," NBER Working Papers 3152, National Bureau of Economic Research, Inc.
- 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.
- Bovenberg, A.L., 1986. "Capital income taxation in growing open economies," Other publications TiSEM d92d32f6-df9f-418b-bbd3-d, School of Economics and Management.
- repec:ner:tilbur:urn:nbn:nl:ui:12-152948 is not listed on IDEAS
- Hans-Werner Sinn, 1990.
"Tax Harmonization and Tax Competition in Europe,"
NBER Working Papers
3248, National Bureau of Economic Research, Inc.
- 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.
- Lawrence H. Goulder & Lawrence H. Summers, 1987. "Tax Policy, Asset Prices, and Growth: A General Equilibrium Analysis," NBER Working Papers 2128, National Bureau of Economic Research, Inc.
- repec:ner:tilbur:urn:nbn:nl:ui:12-152946 is not listed on IDEAS
- Bovenberg, A.L., 1988. "The corporate tax in an intertemporal equilibrium model with imperfectly mobile capital," Other publications TiSEM feff37fb-c981-45fa-b2d8-7, School of Economics and Management.
- Bovenberg, A. Lans, 1986. "Capital income taxation in growing open economies," Journal of Public Economics, Elsevier, vol. 31(3), pages 347-376, December.
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