| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP17093 |
| DP17093 Optimal Cooperative Taxation in the Global Economy | |
| V. V. Chari; Juan Pablo Nicolini; Pedro Teles | |
| 发表日期 | 2022-03-08 |
| 出版年 | 2022 |
| 语种 | 英语 |
| 摘要 | How should countries cooperate in setting fiscal and trade policies when government expenditures must be financed with distorting taxes? We show that even if countries cannot make explicit transfers to each other, every point on the Pareto frontier is production efficient, so that international trade and capital flows should be effectively free. Trade agreements must be supplemented with fiscal policy agreements. Residence-based income tax systems have advantages over source-based systems. Taxing all household asset income at a country-specific uniform rate and setting the corporate income tax to zero yield efficient outcomes. Value-added taxes should be adjusted at the border. |
| 主题 | International Macroeconomics and Finance ; Macroeconomics and Growth |
| 关键词 | Capital income tax Free trade Value-added taxes Border adjustment Origin- and destination-based taxation Production efficiency |
| URL | https://cepr.org/publications/dp17093 |
| 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/546063 |
| 推荐引用方式 GB/T 7714 | V. V. Chari,Juan Pablo Nicolini,Pedro Teles. DP17093 Optimal Cooperative Taxation in the Global Economy. 2022. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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