Chapter 6 Tax policy in open economies

摘要: Publisher Summary This chapter discusses tax policy in open economies. The the theory of optimum taxation an economy to international trade. Most formal models assume away Its presence does not alter any basic issues or methods. economic objectives remain same, and can be broadly classified as (i) correcting externalities distortions, (ii) raising revenue for government expenditure, (iii) redistributing income. There may also other “non-economic” constraints. instruments pursue these aims are taxes subsidies on activities transactions economy, within limitations imposed by observability actions enforceability policies. International trade introduces a new set possible subsidize.