Эксоцман
на главную поиск contacts

Growth Effects of Income and Consumption Taxes

Опубликовано на портале: 11-11-2004
Journal of Money, Credit, and Banking. 1998.  Vol. 30. No. 4. P. 721-744. 
The effects of income and consumption taxation are examined in the context of models in which the growth process is driven by the accumulation of human and physical capital. The different channels through which these taxes affect economic growth are discussed, and it is shown that in general the taxation of factor incomes (human and physical capital) is growth-reducing. The effects of consumption taxation on growth depend crucially on the elasticity of labor supply, and therefore on the specification of the leisure activity. The paper also derives implications for the optimal intertemporal choice of tax instruments.

Ссылки
текст статьи на сайте NBER:
http://papers.nber.org/papers/W5317
BiBTeX
RIS
Ключевые слова

См. также:
А.В. Каравай
TERRA ECONOMICUS. 2017.  Т. 15. № 3. С. 144-158. 
[Статья]
С.В. Гриненко, Елена Константиновна Задорожняя, Инна Сергеевна Найденко
TERRA ECONOMICUS. 2017.  Т. 15. № 4. С. 64-78. 
[Статья]
Giancarlo Corsetti, Nouriel Roubini
[Книга]
Theodore W. Schultz
THESIS: теория и история экономических и социальных институтов и систем. 1994.  № 6. С. 37-49. 
[Статья]