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- W2038532479 abstract "This paper develops a long-run model of a small open economy to demonstrate how inflation may interact with the nominal, discriminatory income tax system to produce some unexpected results. Conventional theory predicts that a higher long-run rate of monetary growth and inflation will raise the steady-state capital intensity of production, and it also leads one to expect that an inflating country will experience a fall in its real net stock of foreign assets. According to the present model, however, these results may well be reversed under the actual income tax rules prevailing in many countries." @default.
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- W2038532479 date "1986-10-01" @default.
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- W2038532479 title "Taxation, inflation, and asset accumulation in a small open economy" @default.
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- W2038532479 doi "https://doi.org/10.1016/s0014-2921(86)80004-6" @default.
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