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Modeling Fiscal Policy in the European Union
Series:
Janusz Kudla, Konrad Walczyk and Robert Kruszewski
The book discusses optimal fiscal policy for an internationally integrating economy when public borrowing is constrained. Various innovations have been introduced: the agglomeration effect, the fiscal solvency concept, the harmonization of capital income tax base with formula apportionment and transaction tax on financial transactions. Tax structure consists of taxes on labor, capital and consumption, and bonds – the study looks at equilibrium tax rates under international tax competition pressure, and estimates them econometrically. It also offers policy recommendations as a contribution to the discussion about the desired scope of fiscal integration in the European Union.
Book (EPUB)
- ISBN:
- 978-3-653-97496-6
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- Frankfurt am Main, Berlin, Bern, Bruxelles, New York, Oxford, Wien, 2015. 139 pp., 8 tables, 39 graphs
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- Cover
- Title
- Copyright
- About the Authors
- About the Book
- This eBook can be cited
- Contents
- Introduction
- Chapter 1: Taxation and debt in European countries
- 1. Tax systems in theory
- 2. The tendencies in European taxation
- 3. The indebtedness problem
- 4. The tax adjustment
- Chapter 2: The static tax competition models with debt
- 1. Introduction
- 2. The one-country static model of taxation
- 3. The optimal taxation in the one-country model
- 4. Basic assumptions of Nash equilibrium model
- 5. The new economic geography approach
- 6. Transaction tax on bonds income
- 7. Common tax base with formula apportionment
- Chapter 3: Dynamic model of fiscal solvency with capital tax shifting
- 1. Introduction
- 2. The model
- 3. Numerical analysis
- Chapter 4: Spatial modeling of fiscal policy and debt
- 1. Introduction
- 2. The measurement of debt and tax changes
- 3. Dataset
- 4. Spatial modeling of debt determinants
- 5. The implications from the model results for the tax-mix
- 6. Conclusions
- Chapter 5: Fiscal policy recommendations
- References
- Cover
- Title
- Copyright
- About the Authors
- About the Book
- This eBook can be cited
- Contents
- Introduction
- Chapter 1: Taxation and debt in European countries
- 1. Tax systems in theory
- 2. The tendencies in European taxation
- 3. The indebtedness problem
- 4. The tax adjustment
- Chapter 2: The static tax competition models with debt
- 1. Introduction
- 2. The one-country static model of taxation
- 3. The optimal taxation in the one-country model
- 4. Basic assumptions of Nash equilibrium model
- 5. The new economic geography approach
- 6. Transaction tax on bonds income
- 7. Common tax base with formula apportionment
- Chapter 3: Dynamic model of fiscal solvency with capital tax shifting
- 1. Introduction
- 2. The model
- 3. Numerical analysis
- Chapter 4: Spatial modeling of fiscal policy and debt
- 1. Introduction
- 2. The measurement of debt and tax changes
- 3. Dataset
- 4. Spatial modeling of debt determinants
- 5. The implications from the model results for the tax-mix
- 6. Conclusions
- Chapter 5: Fiscal policy recommendations
- References
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Or login to access all content.- Cover
- Title
- Copyright
- About the Authors
- About the Book
- This eBook can be cited
- Contents
- Introduction
- Chapter 1: Taxation and debt in European countries
- 1. Tax systems in theory
- 2. The tendencies in European taxation
- 3. The indebtedness problem
- 4. The tax adjustment
- Chapter 2: The static tax competition models with debt
- 1. Introduction
- 2. The one-country static model of taxation
- 3. The optimal taxation in the one-country model
- 4. Basic assumptions of Nash equilibrium model
- 5. The new economic geography approach
- 6. Transaction tax on bonds income
- 7. Common tax base with formula apportionment
- Chapter 3: Dynamic model of fiscal solvency with capital tax shifting
- 1. Introduction
- 2. The model
- 3. Numerical analysis
- Chapter 4: Spatial modeling of fiscal policy and debt
- 1. Introduction
- 2. The measurement of debt and tax changes
- 3. Dataset
- 4. Spatial modeling of debt determinants
- 5. The implications from the model results for the tax-mix
- 6. Conclusions
- Chapter 5: Fiscal policy recommendations
- References
- Cover
- Title
- Copyright
- About the Authors
- About the Book
- This eBook can be cited
- Contents
- Introduction
- Chapter 1: Taxation and debt in European countries
- 1. Tax systems in theory
- 2. The tendencies in European taxation
- 3. The indebtedness problem
- 4. The tax adjustment
- Chapter 2: The static tax competition models with debt
- 1. Introduction
- 2. The one-country static model of taxation
- 3. The optimal taxation in the one-country model
- 4. Basic assumptions of Nash equilibrium model
- 5. The new economic geography approach
- 6. Transaction tax on bonds income
- 7. Common tax base with formula apportionment
- Chapter 3: Dynamic model of fiscal solvency with capital tax shifting
- 1. Introduction
- 2. The model
- 3. Numerical analysis
- Chapter 4: Spatial modeling of fiscal policy and debt
- 1. Introduction
- 2. The measurement of debt and tax changes
- 3. Dataset
- 4. Spatial modeling of debt determinants
- 5. The implications from the model results for the tax-mix
- 6. Conclusions
- Chapter 5: Fiscal policy recommendations
- References