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| Author: | Keuschnigg, Ch. |
| Title: | The transition to a cash flow income |
| Journal: | Schweizerische Zeitschrift für Volkswirtschaft und Statistik
1991 : VOL. 127:2, p. 113-140 |
| Index terms: | CAPITAL GAINS TAX DYNAMIC MODELS EQUILIBRIUM ANALYSIS |
| Language: | eng |
| Abstract: | This is a two-country overlapping generations model for the analysis of the dynamic impact of the introduction of a cash flow capital income tax. Cash flow capital income tax is a neutral type of tax which does not depend on the depreciation formula used. Sensitivity analysis and simulation exercises are performed. The impact of the tax on growth rate, capital export, welfare effects. |
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