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Bo Sandemann Rasmussen

On the Determinants of Optimal Border Taxes for a Small Open Economy

Publikation: Working paperForskning

Standard

On the Determinants of Optimal Border Taxes for a Small Open Economy. / Munk, Knud Jørgen; Rasmussen, Bo Sandemann.

Aarhus : Institut for Økonomi, Aarhus Universitet, 2005.

Publikation: Working paperForskning

Harvard

Munk, KJ & Rasmussen, BS 2005 'On the Determinants of Optimal Border Taxes for a Small Open Economy' Institut for Økonomi, Aarhus Universitet, Aarhus.

APA

Munk, K. J., & Rasmussen, B. S. (2005). On the Determinants of Optimal Border Taxes for a Small Open Economy. Aarhus: Institut for Økonomi, Aarhus Universitet.

CBE

Munk KJ, Rasmussen BS. 2005. On the Determinants of Optimal Border Taxes for a Small Open Economy. Aarhus: Institut for Økonomi, Aarhus Universitet.

MLA

Munk, Knud Jørgen og Bo Sandemann Rasmussen On the Determinants of Optimal Border Taxes for a Small Open Economy. Aarhus: Institut for Økonomi, Aarhus Universitet. 2005., 11 s.

Vancouver

Munk KJ, Rasmussen BS. On the Determinants of Optimal Border Taxes for a Small Open Economy. Aarhus: Institut for Økonomi, Aarhus Universitet. 2005.

Author

Munk, Knud Jørgen ; Rasmussen, Bo Sandemann. / On the Determinants of Optimal Border Taxes for a Small Open Economy. Aarhus : Institut for Økonomi, Aarhus Universitet, 2005.

Bibtex

@techreport{c1a95330a85f11dabee902004c4f4f50,
title = "On the Determinants of Optimal Border Taxes for a Small Open Economy",
abstract = "For a small open economy where the government is restricted to raise revenue usingborder taxes only, the optimal structure of border taxes is considered. As a matter of normalization exports and the supply to the market of the primary factor may be assumed to be untaxed, but that the household use of the primary factor and domestic consumption of the export good cannot be taxed is nevertheless a constraint; this insight provides the key to understanding what determines the optimal tariff structure. The optimal border tax structure is derived for both exogenous and endogenous labour supply, and the results are interpreted in the spirit of the Corlett-Hague results for the optimal tax structure in a closed economy and compared with results from CGE models.",
author = "Munk, {Knud J{\o}rgen} and Rasmussen, {Bo Sandemann}",
year = "2005",
language = "English",
publisher = "Institut for {\O}konomi, Aarhus Universitet",
type = "WorkingPaper",
institution = "Institut for {\O}konomi, Aarhus Universitet",

}

RIS

TY - UNPB

T1 - On the Determinants of Optimal Border Taxes for a Small Open Economy

AU - Munk, Knud Jørgen

AU - Rasmussen, Bo Sandemann

PY - 2005

Y1 - 2005

N2 - For a small open economy where the government is restricted to raise revenue usingborder taxes only, the optimal structure of border taxes is considered. As a matter of normalization exports and the supply to the market of the primary factor may be assumed to be untaxed, but that the household use of the primary factor and domestic consumption of the export good cannot be taxed is nevertheless a constraint; this insight provides the key to understanding what determines the optimal tariff structure. The optimal border tax structure is derived for both exogenous and endogenous labour supply, and the results are interpreted in the spirit of the Corlett-Hague results for the optimal tax structure in a closed economy and compared with results from CGE models.

AB - For a small open economy where the government is restricted to raise revenue usingborder taxes only, the optimal structure of border taxes is considered. As a matter of normalization exports and the supply to the market of the primary factor may be assumed to be untaxed, but that the household use of the primary factor and domestic consumption of the export good cannot be taxed is nevertheless a constraint; this insight provides the key to understanding what determines the optimal tariff structure. The optimal border tax structure is derived for both exogenous and endogenous labour supply, and the results are interpreted in the spirit of the Corlett-Hague results for the optimal tax structure in a closed economy and compared with results from CGE models.

M3 - Working paper

BT - On the Determinants of Optimal Border Taxes for a Small Open Economy

PB - Institut for Økonomi, Aarhus Universitet

CY - Aarhus

ER -