| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP1965 |
| DP1965 Glass Ceilings or Sticky Floors? | |
| Alison Booth; Jeff Frank; Marco Francesconi | |
| 发表日期 | 1998-09-30 |
| 出版年 | 1998 |
| 语种 | 英语 |
| 摘要 | The effects of income and consumption taxation are examined in the context of models in which the growth process is driven by the accumulation of human and physical capital. The different channels through which these taxes affect economic growth are discussed. It is shown that the effects of taxation on growth depend crucially on whether the sector producing human capital is a market sector, on the technology for human capital accumulation and on the specification of the leisure activity. In general, the taxation of factor incomes (human and physical capital) is growth-reducing, while the effects of a consumption tax depend on the specification of leisure. The paper also derives implications for the growth-maximizing choice of tax instruments. |
| 主题 | International Macroeconomics |
| 关键词 | Consumption taxation Economic growth Income taxation |
| URL | https://cepr.org/publications/dp1965 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/531096 |
| 推荐引用方式 GB/T 7714 | Alison Booth,Jeff Frank,Marco Francesconi. DP1965 Glass Ceilings or Sticky Floors?. 1998. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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