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Welfare Effects of Capital Income Tax Reform in a Growing World Economy

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  • Keen, Michael

Abstract

Capital income taxes are liable to affect both capital accumulation and performance in world product markets. International comparisons of effective marginal rates of capital income taxation have consequently come to attract considerable policy interest. This paper develops some principles for the welfare analysis of capital income tax reforms in a growing world economy. Desirable directions of reform (in terms of steady state welfare) are characterized and two policy issues touched upon: the case for capital income tax harmonization in the European Community and the possible consequences of measures that increase the cost of capital in Japan.

Suggested Citation

  • Keen, Michael, 1990. "Welfare Effects of Capital Income Tax Reform in a Growing World Economy," Public Finance = Finances publiques, , vol. 45(2), pages 283-303.
    • Handle: RePEc:pfi:pubfin:v:45:y:1990:i:2:p:283-303
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    Cited by:

    1. Shuanglin Lin, 1998. "Taxing Consumption in an Open Economy," Public Finance Review, , vol. 26(3), pages 250-269, May.
    2. Shuanglin Lin & Wei Zhang, 1998. "Welfare Effects of Capital Taxation in a Small Open Economy," Open Economies Review, Springer, vol. 9(1), pages 5-20, January.

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