00000nam 2200000za 4500 9.862833 CaOODSP 20221107161126 cr ||||||||||| 181005s1986 oncd||| o f000 0 eng d CaOODSP eng eng fre n-cn--- EC22-3/1986-306E-PDF Gauthier, Denis. Taxation and life cycle savings behaviour in a small open economy [electronic resource] / by Denis Gauthier. Ottawa : Economic Council of Canada, 1986. vii, 38 p. : charts. Discussion paper ; no. 306 "June 1986." Digitized edition from print [produced by the Publishing and Depository Services Directorate]. Includes bibliographic references. "In this paper, a multi-period life cycle growth model is used to examine the question of tax reform in the context of a small open economy. General equilibria for equal-yield income, wage and consumption tax systems are simulated, and their effects on welfare calculated, for three types of international arrangements concerning the taxation of foreign capital income. The results turn out to depend on the extent of foreign financing of domestic investment and the nature of the international tax arrangements. It is also shown that the results are quite sensitive to different assumptions about the domestic economy's interest rate elasticity of saving. In certain cases, changing the value of this elasticity leads to a reversal of conclusions concerning the welfare effects of a particular tax change"--Abstract, p. v. Includes abstract in French. gccst Taxes gccst Economy Economic Council of Canada. Discussion paper (Economic Council of Canada) no. 306 (CaOODSP)9.855540 PDF 3.49 MB https://publications.gc.ca/collections/collection_2018/ecc/EC22-3-1986-306-eng.pdf