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Tax Efficiency in an Open Economy

Author

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  • Mr. Thierry Pujol
  • Mr. W. R. M. Perraudin

Abstract

This note assesses the relative efficiency of different tax bases in an open economy. If terms of trade effects are large, lump-sum taxation may be inferior to distortionary consumption or wage taxes. This result is demonstrated analytically using a simple neoclassical model. An overlapping generations, general equilibrium, simulation model is then employed to show the empirical significance of the effects involved.

Suggested Citation

  • Mr. Thierry Pujol & Mr. W. R. M. Perraudin, 1990. "Tax Efficiency in an Open Economy," IMF Working Papers 1990/094, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:1990/094
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    Cited by:

    1. William Perraudin & Thierry Pujol, 1991. "L'harmonisation fiscale en Europe et l'économie française : une approche en équilibre général," Revue de l'OFCE, Programme National Persée, vol. 37(1), pages 245-272.

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    Keywords

    WP; lump sum;

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