Capital Taxation, Investment, Growth and Welfare

Bösenberg, Simon, Peter Egger and Benedikt Zoller-Rydzek (2018) International Tax and Public Finance 25, 325-76. [2015] Abstract This paper formulates a model of economic growth to study the effects of broad capital taxation (of profits, dividends, and capital gains) on macroeconomic outcomes in small open economies. A framework of exogenous growth permits modelling countries in transition to aContinue reading “Capital Taxation, Investment, Growth and Welfare”