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Consumption Tax Policy and the Taxation of Capital Income
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Consumption Tax Policy and the Taxation of Capital Income

Raymond G. Batina and Toshihiro Ihori

Abstract

The purpose of this book is to introduce the substantial literature on consumption tax policy and the taxation of capital income, the early literature on optimal tax theory in dynamic overlapping generations' models, the more recent literature on optimal taxation in the Ramsey growth model and models of endogenous growth, and the literature on taxation in open economies. The book summarises the main arguments for and against consumption taxation, presents the main theoretical and empirical results of the technical literature, and, finally, extends the literature in a number of useful ways by c ... More

Keywords: consumption tax policy, taxation of capital income, optimal tax theory, Ramsay growth model, endogenous growth, open economies, theoretical results, empirical results, models, bequeathing behaviour, time consistency

Bibliographic Information

Print publication date: 2000 Print ISBN-13: 9780198297901
Published to Oxford Scholarship Online: October 2011 DOI:10.1093/acprof:oso/9780198297901.001.0001

Authors

Affiliations are at time of print publication.

Raymond G. Batina, author
Washington State University

Toshihiro Ihori, author
University of Tokyo

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