Capital and Consumption Tax Reforms in a Small Open Economy Chao, Chi-Chur and Yu, Eden S.H 2014, Capital and Consumption Tax Reforms in a Small Open Economy, Review of International Economics, vol. 22, no. 1, pp. 1-12, doi: 10.1111/roie.12093. Attached Files Name Description MIMEType Size Downloads Title Capital and Consumption Tax Reforms in a Small Open Economy Author(s) Chao, Chi-Chur Yu, Eden S.H Journal name Review of International Economics Volume number 22 Issue number 1 Start page 1 End page 12 Total pages 12 Publisher Wiley-Blackwell Publishing Place of publication Chichester, UK Publication date 2014 ISSN 0965-7576 1467-9396 Keyword(s) Capital tax reforms Consumtion tax reforms Small open economy Summary The effects of a reform in capital and consumption taxes on private welfare and government tax revenue are examined for a small open, capital-importing economy. A trade-off between private welfare and tax revenue is encountered in maximizing social welfare. Nonetheless, lowering capital taxes and raising consumption taxes can increase both private welfare and tax revenue if the initial tax rates are not optimal. In addition, a tax reform by this fashion is a likely response to a rise in the foreign rate of return on capital. Language eng DOI 10.1111/roie.12093 Field of Research 140210 International Economics and International Finance Socio Economic Objective 910303 Trade Policy HERDC Research category C1 Refereed article in a scholarly journal Copyright notice ©2014, Wiley Persistent URL http://hdl.handle.net/10536/DRO/DU:30061004 Document type: Journal Article Collections: Faculty of Business and Law Deakin Graduate School of Business Related Links Link Description Connect to published version (restricted access) Go to link with your DU access privileges     Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved. Versions Version Filter Type Fri, 21 Feb 2014, 14:24:32 EST Mon, 24 Feb 2014, 08:08:45 EST Mon, 24 Feb 2014, 12:32:05 EST Tue, 25 Feb 2014, 09:06:10 EST Tue, 25 Feb 2014, 09:07:54 EST Wed, 26 Mar 2014, 14:34:13 EST Filtered Full Citation counts:   Cited 0 times in TR Web of Science Cited 0 times in Scopus Search Google Scholar Access Statistics: 191 Abstract Views, 2 File Downloads  -  Detailed Statistics Created: Fri, 21 Feb 2014, 14:24:17 EST by Katrina Fleming

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