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Social Comparisons and Optimal Taxation in a Small Open Economy
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- Aronsson, Thomas, 1963- (författare)
- Umeå universitet,Nationalekonomi
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- Johansson-Stenman, Olof, 1966 (författare)
- Gothenburg University,Göteborgs universitet,Institutionen för nationalekonomi med statistik,Department of Economics
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- Sjögren, Tomas, 1967- (författare)
- Umeå universitet,Nationalekonomi
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(creator_code:org_t)
- 2019-02-06
- 2019
- Engelska.
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Ingår i: Scandinavian Journal of Economics. - : John Wiley & Sons. - 0347-0520 .- 1467-9442. ; 121:4, s. 1500-1532
- Relaterad länk:
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Abstract
Ämnesord
Stäng
- In this paper, we analyze how international capital mobility affects the optimal labor and capital income tax policy in a small open economy when consumers care about relative consumption. The main results crucially depend on whether the government can tax returns on savings abroad. If the government can use flexible residence-based capital income taxes, then the optimal policy rules from a closed economy largely carry over to the case of a small open economy. If it cannot, then capital income taxes become completely ineffective. The labor income taxes must then indirectly also reflect the corrective purpose that the absent capital income tax would have had.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Nationalekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Economics (hsv//eng)
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business (hsv//eng)
Nyckelord
- capital mobility
- optimal taxation
- positional goods
- relative consumption
- smallopen economy
- Economics
- nationalekonomi
- Capital mobility
- optimal taxation
- positional goods
- relative consumption
- small open economy
Publikations- och innehållstyp
- ref (ämneskategori)
- art (ämneskategori)
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