Artigo Revisado por pares

Income Tax, Property Tax, and Tariff in a Small Open Economy

1999; Wiley; Volume: 7; Issue: 3 Linguagem: Inglês

10.1111/1467-9396.00180

ISSN

1467-9396

Autores

Charles Ka Yui Leung,

Tópico(s)

Fiscal Policy and Economic Growth

Resumo

Why do some countries enjoy high economic growth rates while some suffer in “low‐growth traps”? Why are tax policies in different countries so different? Some suggest that it is exactly these differences in government policies which contribute to the difference in economic growth rates. This paper considers a small open economy which sustains its economic growth by adopting new technologies. When the value of initial wealth is “relatively small,” policies which promote growth most result in the highest welfare. In other cases, policies that discourage growth most may be welfare‐maximizing.

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