34 BAS
Analítico de Monografia
5037
MACKIE III, James B.
The uncertain effects of integrating personal and corporate taxes in an open economy
In: Homenagem a José Guilherme Xavier de Basto - Organiz. por J.L. Saldanha Sanches e António Martins.- [Coimbra] : Coimbra Editora, 2006. - p.319-349 ; 23cm. - ISBN 972-32-1396-6.-
DIREITO FISCAL INTERNACIONAL, ECONOMIA INTERNACIONAL, ECONOMIA DE MERCADO, MODELO ECONÓMICO, IMPOSTO SOBRE O RENDIMENTO
- Índice: - 1-Introduction. 2-The Effects of Integration on Incentives to Save and Invest - A.Closed Economy - B.Ambiguities Introduced in a Simple Small Open Economy - C.Moving Beyond the Simple Small Economy Models: CGE Analyses of the Effects of Integration. 3-Who Benefits from Integration? - The Incidence of the Corporate Income Tax - A.Closed Economy Analysis / The Hargerger Model - Fixed Supply of Capital and Labor / Variable Supply of Capital - B.Open Economy: A Tax on Income from Capital Used in the Economy / Moving Beyond the Simple Small Economy Model - C.Open Economy: Shifting the Burden of the Corporate Tax onto Foreign Workers and Investors - D.Open Economy: A Tax on Income from Savings by Domestic Residents / Moving Beyond Simple Small Open Economy Models - E.Open Economy Incidence: Foreign Government Responses. References. Appendix.