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Optimal taxation and debt in an open economy

Article Abstract:

The tax structure, composed of the consumption-crowding and total-expenditure-crowding elements and private and public borrowing, affects the fiscal policy of a country. The behaviors of optimal consumption tax rates and public and private borrowings are contributing factors to policy modifications. Research indicates that an optimal consumption tax rate is not constant under fluctuating interest rates. Pro- and counter-cyclical public borrowing and private borrowing can either be negatively or positively related to each other.

Author: Young, Leslie, Anderson, James E.

Publisher: Elsevier B.V.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 1992

External debts, Consumption taxes

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When do distortionary taxes reduce the optimal supply of public goods?

Article Abstract:

Distortionary taxes with regard to optimal supply of public goods are examined.

Author: Gaube, Thomas

Publisher: Elsevier B.V.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 2000

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Subjects list: Economic aspects, Taxation

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