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008181005s1986    oncd||| o    f000 0 eng d
040 |aCaOODSP|beng
041 |aeng|bfre
043 |an-cn---
0861 |aEC22-3/1986-306E-PDF
1001 |aGauthier, Denis.
24510|aTaxation and life cycle savings behaviour in a small open economy |h[electronic resource] / |cby Denis Gauthier.
260 |aOttawa : |bEconomic Council of Canada, |c1986.
300 |avii, 38 p. : |bcharts.
4901 |aDiscussion paper ; |vno. 306
500 |a"June 1986."
500 |aDigitized edition from print [produced by the Publishing and Depository Services Directorate].
504 |aIncludes bibliographic references.
5203 |a"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.
546 |aIncludes abstract in French.
69207|2gccst|aTaxes
69207|2gccst|aEconomy
7102 |aEconomic Council of Canada.
830#0|aDiscussion paper (Economic Council of Canada)|vno. 306|w(CaOODSP)9.855540
85640|qPDF|s3.49 MB|uhttps://publications.gc.ca/collections/collection_2018/ecc/EC22-3-1986-306-eng.pdf