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| Author: | Razin, A. Yuen, C. |
| Title: | Capital income taxation and long-run growth: new perspectives |
| Journal: | Journal of Public Economics
1996 : FEB, VOL. 59:2, p. 239-264 |
| Index terms: | CAPITAL MOBILITY POPULATION |
| Language: | eng |
| Abstract: | The authors study the effects of capital income taxation on long-run growth in an endogenous growth framework with two distinguishing features: endogenous population and international capital mobility. Endogenizing population growth introduces a new channel for taxes to affect economic growth and enables the authors to discriminate the effects of taxes on total versus per capita income growth. Allowing for capital mobility in the open economy, the authors show how the effects of taxes on population growth and income growth across countries will vary in specific ways. |
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