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Optimal Intertemporal Taxationon Consumption and the Term Structure of Government Debt

Optimal Intertemporal Taxationon Consumption and the Term Structure of Government Debt »

Article

Source: Optimal Intertemporal Taxationon Consumption and the Term Structure of Government Debt

Volume/Issue: 1988/115

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 December 1988

ISBN: 9781451942729

Keywords: equation, taxation, equations, tax rates, budget constraint

This paper addresses the time-consistency problem of optimal policy when intertemporal prices are inflexible. For small, open economies facing given world interest rates, it shows that a consumption tax, rather tha...

Optimal Intertemporal Taxationon Consumption and the Term Structure of Government Debt

Optimal Intertemporal Taxationon Consumption and the Term Structure of Government Debt »

Journal Issue

Volume/Issue: 1988/115

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 December 1988

DOI: http://dx.doi.org/10.5089/9781451942729.001

ISBN: 9781451942729

Keywords: equation, taxation, equations, tax rates, budget constraint

This paper addresses the time-consistency problem of optimal policy when intertemporal prices are inflexible. For small, open economies facing given world interest rates, it shows that a consumption tax, rather tha...