Trade Structure and Growth Effects of Taxation in a Two-Country World

Amano, Daisuke; Itaya, Jun-ichi; Mino, Kazuo

Discussion Paper, Series A, 2014, 273, 1-40

Permalink : https://hdl.handle.net/2115/55701

このアイテムのアクセス数:1,362件（2026-08-12 18:58 集計）

ファイル	フォーマット	サイズ	閲覧回数	説明
DPA273	pdf	627 KB	1,172

アクセス権	open access
URI	https://hdl.handle.net/2115/55701
タイトル	Trade Structure and Growth Effects of Taxation in a Two-Country World
著者	Amano, Daisuke ; Itaya, Jun-ichi ; Mino, Kazuo
著者名 Amano, Daisuke
e-Rad_Researcher 20168305 著者名 Itaya, Jun-ichi
著者名 Mino, Kazuo
言語	英語
キーワード	factor-income tax
	consumption tax
	equilibrium dynamics
	two-country model
	endogenous growth
	variable labor supply
発行日	2014-05
出版者	Graduate School of Economics and Business Administration, Hokkaido University
収録物名	Discussion Paper, Series A
巻(号)	273
ページ	1-40
抄録	This paper explores the long-run impacts of tax policy in a two-country model of endogenous growth with variable labor supply. We focus on international spillover effects of tax reforms under alternative trade structures. It is shown that if the instantaneous utility function of the representative family in each country is additively separable and if international capital mobility is absent, then a change in taxation in one country does not directly affect capital formation in the other country. Such a conclusion is fundamentally modified if international borrowing and lending are allowed. Due to free financial flows, a change in tax policy in one country directly diffuses to the growth performance of the other country, even though preference structures are assumed to be log-additive forms.
資源タイプ	紀要論文
出版タイプ	Version of Record