This paper examines the taxation of capital income in a small open economy that faces a
highly elastic supply of internationally mobile capital and increasing tax competition. The …

This paper analyzes the effects of China's upcoming value-added tax (VAT) reform of
removing investment from the tax base on capital accumulation and the welfare of the rich …

We examine the use of dynamic overlapping generations (OLG) computable general
equilibrium (CGE) models to analyze the economic effects of tax reforms, using as a …

This paper uses the Global Gaidar Model (GGM) to simulate replacing a territorial corporate
income tax with a wealth tax imposed in the form of a destination-based Business Cash Flow …

To raise revenue in a progressive, efficient, and administrable manner, this chapter
proposes a new national consumption tax: a broad-based credit-invoice value-added tax …

Este libro trata sobre un tema relevante del área del Derecho y Economía (Law Economics)
referido al estudio de la incidencia de las leyes tributarias en la economía real de un país …

We examine the lifetime incidence and intergenerational distributional effects of an economy-
wide carbon tax swap using a numerical dynamic general equilibrium model with …

This paper studies the quantitative implications of changes in the composition of taxes for
long-run growth and welfare in the UK economy. Our results suggest that if the goal of tax …

We study distortions to aggregate output created by the differential tax treatment of
corporations and pass-through entities. We develop a firm dynamic model in which the legal …

On January 1, 2001, Russia introduced what has frequently been called a flat tax. Over the
next several years, the country's tax revenue and GDP grew dramatically. Some …