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Ramsey taxation in the global economy

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Autor/a

Chari, V. V.

Nicolini, Juan Pablo

Teles, Pedro

Fecha de publicación

2018

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Resumen

We study cooperative optimal Ramsey equilibria in the open economy, addressing classic policy questions: Should restrictions be placed to free trade and capital mobility? Should capital income be taxed? Should goods be taxed based on origin or destination? What are desirable border adjustments? How can a Ramsey allocation be implemented with residence-based taxes on assets? We characterize optimal wedges and analyse alternative policy implementations.

The ADEMU Working Paper Series is being supported by the European Commission Horizon 2020 European Union funding for Research & Innovation, grant agreement No 649396.

Tipo de documento

Working paper

Lengua

Inglés

Materias y palabras clave

Capital income tax; Free trade; Value-added taxes; Border adjustment; Origin- and destination-based taxation; Production efficiency

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Documentos relacionados

European Commission 649396

Barcelona Graduate School of Economics. ADEMU working paper series ;

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Derechos

open access

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