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• W3123141048 abstract "Unless free international lending/borrowing is allowed, domestic saving equals domestic investment and hence saving and investment taxes have the identical effect, as is the case in a closed-economy context. However, if it is allowed, households can accumulate foreign assets besides domestic capital and hence saving and investment are separated, causing the two taxes to have different effects. Using a two-sector growth model, we show that the two taxes generate completely different effects on industrial structure. The investment tax always shrinks the capital-intensive sector whereas the saving tax may well expand it." @default.
• W3123141048 created "2021-02-01" @default.
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• W3123141048 creator A5041308364 @default.
• W3123141048 date "2006-03-01" @default.
• W3123141048 modified "2023-09-27" @default.
• W3123141048 title "Capital Income Taxation and Specialization Patterns : Investment Tax vs. Saving Tax" @default.
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• W3123141048 hasPublicationYear "2006" @default.
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