دانلود مقاله ISI انگلیسی شماره 51345
ترجمه فارسی عنوان مقاله

اصلاح مالیاتی صاف: بالتیک 2000-2007

عنوان انگلیسی
Flat tax reform: The Baltics 2000–2007
کد مقاله سال انتشار تعداد صفحات مقاله انگلیسی
51345 2010 17 صفحه PDF
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Journal of Macroeconomics, Volume 32, Issue 2, June 2010, Pages 692–708

ترجمه کلمات کلیدی
اصلاح مالیاتی؛ رشد درونزا؛ دینامیک انتقالی؛ مالیات تخت
کلمات کلیدی انگلیسی
E13; H20; O11; O14Tax reform; Endogenous growth; Transitional dynamics; Flat taxes
پیش نمایش مقاله
پیش نمایش مقاله  اصلاح مالیاتی صاف: بالتیک 2000-2007

چکیده انگلیسی

The paper presents an endogenous growth economy with a representation of the tax rate system in the Baltic countries. Assuming that government spending is a given fraction of output, the paper shows how a flat tax system balanced between labor and corporate tax rates can be second best optimal. It then computes how actual Baltic tax reforms from 2000 to 2007 affect the growth rate and welfare, including transition dynamics. Comparing the actual reform effects to hypothetical tax experiments, it results that equal flat tax rates on personal and corporate income would have increased welfare in all three Baltic countries by more than the actual reforms. Experiments show that movement towards a more equal balance between labor and capital tax rates, through changing just one tax rate, achieve almost as high or higher utility gains as in actual law for all three countries.