Tax policy in small open economies
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書誌事項
Tax policy in small open economies
Blackwell Publishers, 1994
- : pbk
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注記
Papers presented at an international conference held in Reykjavik, Iceland, Mar. 31-Apr. 4, 1993
Includes index
内容説明・目次
内容説明
This volume contains theoretical and empirical studies of the effects of tax policies in small and open economies which are highly integrated in the global markets for goods and factors of production. The studies are based on the institutional features and market imperfections found in the small economies of Northern and Western Europe. The topics addressed include - the effects of "green" tax policies in an open economy, the impact of tax reform on wage formation and employment in open economies with strong labour unions, optimal tax policy in the presence of international spillovers of pollution and R&D knowledge, the constraints on indirect taxation stemming from labour mobility and cross-border shopping, the effects of taxation on savings in the presence of credit constraints, the impact of tax policy on business and housing investment, and the intergenerational distribution effects of tax and social security reform.
目次
1. Perspectives on Tax Policy in Small Open Economies: A. Lans Bovenberg (University of Tilberg, The Netherlands). 2. The Scope for Taxation and Public Expenditure in an Open Economy: Vidar Christiansen (Norwegian School of Management), Kare P. Hagen and Agnar Sandmo (Norwegian School of Economics & Business Administration). 3. The Equivalence between Destination and Non-Reciprocal Restricted Origin Tax Regimes: Ben Lockwood, David de Meza and Gareth D. Myles (University of Exeter, UK). 4. Cross-Border Shopping and the Optimum Commodity Tax in a Competitive and a Monopoly Market: Vidar Christiansen (Norwegian School of Management). 5. Green Policies and Public Finance in a Small Open Economy: A. Lans Bovenberg (University of Tilberg) and Frederik van der Ploeg (University of Amsterdam). 6. Can a Small Nation Gain from Introducing a Carbon Tax Early? Diderik Lund (University of Oslo, Norway). 7. Wage Formation and the Structure of Labour Taxation: Income versus Payroll Taxes: Bo Sandemann Rasmussen (University of Aarhus, Denmark). 8. Labour Tax Reform, Employment and Intergenerational Distribution: Svend Erik Hougaard Jensen, Soren Bo Nielsen, Lars Haagen Pedersen and Peter Birch Sorensen (Copenhagen Business School, Denmark). 9. Taxation, Pensions and Saving in a Small Open Economy: D. Peter Broer (Erasmus University, The Netherlands), Ed W.H.T. Westerbout (Central Planning Bureau, The Hague) and A. Lans Bovenberg (Tilburg University). 10. Taxation and Household Saving in Open Economies - Evidence from Nordic Countries: Erkki Koskela (University of Helsinki, Finland) and Matti Viren (University of Turku, Finland). 11. Manufacturing Investment and Taxation in the Nordic Countries: Martin Dufwenberg (University of Uppsala, Sweden), Heikki Koskenkyla (Bank of Finland).
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