Optimal fiscal policy in an open economy with capital income shifting and consumer cross-border purchases
Year of publication: |
June 2015
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Authors: | Kudła, Janusz ; Kocia, Agata ; Kopczewska, Katarzyna ; Kruszewski, Robert ; Walczyk, Konrad |
Published in: |
Equilibrium : quarterly journal of economics and economic policy. - Olsztyn : Instytut Badań Gospodarczych, ISSN 2353-3293, ZDB-ID 2753615-4. - Vol. 10.2015, 2, p. 9-30
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Subject: | capital income tax | consumption tax | fiscal policy | public debt | tax competition | Theorie | Theory | Kapitalertragsteuer | Capital income tax | Finanzpolitik | Fiscal policy | Steuerwettbewerb | Tax competition | Optimale Besteuerung | Optimal taxation | Offene Volkswirtschaft | Open economy | Verbrauchsteuer | Excise tax | Öffentliche Schulden | Public debt |
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