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dc.contributor.authorBoesenberg, Simon-
dc.contributor.authorEgger, Peter-
dc.contributor.authorZoller-Rydzek, Benedikt-
dc.date.accessioned2019-07-19T08:33:32Z-
dc.date.available2019-07-19T08:33:32Z-
dc.date.issued2017-07-24-
dc.identifier.issn0927-5940de_CH
dc.identifier.issn1573-6970de_CH
dc.identifier.urihttps://digitalcollection.zhaw.ch/handle/11475/17553-
dc.description.abstractThis paper formulates a model of economic growth to study the effects of broad capital taxation (of profits, dividends, and capital gains) on macroeconomic outcomes in small open economies. A framework of exogenous growth permits modeling countries in transition to a country-specific steady state and to discern steady-state and transitory effects of shocks on economic outcomes. The chosen framework is amenable to structural estimation and, in view of the parsimony of the model, fits data on 79 countries over the period 1996–2011 well. The counterfactual analysis based on the estimated model suggests that capital-tax reductions induce positive effects on output and the capital stock (per unit of effective labor) that are economically significant and are accommodated within time windows of 5 years without much further economic response after that. The responses of economic aggregates are found to be relatively strongest to changes in corporate-profit-tax rates and weaker for dividend and capital-gains taxes.de_CH
dc.language.isoende_CH
dc.publisherSpringerde_CH
dc.relation.ispartofInternational Tax and Public Financede_CH
dc.rightsLicence according to publishing contractde_CH
dc.subject.ddc330: Wirtschaftde_CH
dc.titleCapital taxation, investment, growth, and welfarede_CH
dc.typeBeitrag in wissenschaftlicher Zeitschriftde_CH
dcterms.typeTextde_CH
zhaw.departementSchool of Management and Lawde_CH
zhaw.organisationalunitInternational Management Institute (IMI)de_CH
dc.identifier.doi10.1007/s10797-017-9454-3de_CH
zhaw.funding.euNode_CH
zhaw.issue2de_CH
zhaw.originated.zhawYesde_CH
zhaw.pages.end376de_CH
zhaw.pages.start325de_CH
zhaw.publication.statuspublishedVersionde_CH
zhaw.volume25de_CH
zhaw.publication.reviewPeer review (Publikation)de_CH
zhaw.author.additionalNode_CH
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Boesenberg, S., Egger, P., & Zoller-Rydzek, B. (2017). Capital taxation, investment, growth, and welfare. International Tax and Public Finance, 25(2), 325–376. https://doi.org/10.1007/s10797-017-9454-3
Boesenberg, S., Egger, P. and Zoller-Rydzek, B. (2017) ‘Capital taxation, investment, growth, and welfare’, International Tax and Public Finance, 25(2), pp. 325–376. Available at: https://doi.org/10.1007/s10797-017-9454-3.
S. Boesenberg, P. Egger, and B. Zoller-Rydzek, “Capital taxation, investment, growth, and welfare,” International Tax and Public Finance, vol. 25, no. 2, pp. 325–376, Jul. 2017, doi: 10.1007/s10797-017-9454-3.
BOESENBERG, Simon, Peter EGGER und Benedikt ZOLLER-RYDZEK, 2017. Capital taxation, investment, growth, and welfare. International Tax and Public Finance. 24 Juli 2017. Bd. 25, Nr. 2, S. 325–376. DOI 10.1007/s10797-017-9454-3
Boesenberg, Simon, Peter Egger, and Benedikt Zoller-Rydzek. 2017. “Capital Taxation, Investment, Growth, and Welfare.” International Tax and Public Finance 25 (2): 325–76. https://doi.org/10.1007/s10797-017-9454-3.
Boesenberg, Simon, et al. “Capital Taxation, Investment, Growth, and Welfare.” International Tax and Public Finance, vol. 25, no. 2, July 2017, pp. 325–76, https://doi.org/10.1007/s10797-017-9454-3.


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