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Equity and the Time Consistent Taxation of Income

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  • Batina, Raymond G

Abstract

In a theoretical model, the share of intraindustry trade in an industry's bilateral trade flows is determined by relative factor prices in the trading countries, factor intensity, and the elasticity of substitution in demand between products in the industry. The more similar the relative factor prices in different countries, the less "extreme" the factor intensity, while the lower the elasticity of substitution between the products in an industry, the larger the intraindustry trade. The empirical study confirms these implications. Furthermore, tariffs and transport costs are shown to have a greater negative effect on intraindustry trade. Copyright 1991 by The editors of the Scandinavian Journal of Economics.

Suggested Citation

  • Batina, Raymond G, 1991. "Equity and the Time Consistent Taxation of Income," Scandinavian Journal of Economics, Wiley Blackwell, vol. 93(3), pages 407-419.
    • Handle: RePEc:bla:scandj:v:93:y:1991:i:3:p:407-19
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    Cited by:

    1. Dillen, Mats & Lundholm, Michael, 1996. "Dynamic income taxation, redistribution, and the ratchet effect," Journal of Public Economics, Elsevier, vol. 59(1), pages 69-93, January.

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