Capital Taxation and Economic Performance

Zagler, Martin ORCID: https://orcid.org/0000-0003-0863-7375 (2007) Capital Taxation and Economic Performance. Discussion Papers SFB International Tax Coordination, 24. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

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Abstract

A new technology is a bold new combination of production factors that potentially yields a higher level of total factor productivity. The optimal combination of input factors is unknown when an innovation is pursued. A larger targeted innovation may require a greater change in the optimal combination of production factors employed and increases volatility alongside with economic growth. We show that economic policy can interfere in this relationship with by adjusting source based capital income taxes.

Item Type: Paper
Keywords: economic growth / cycles / innovation / capital taxation / tax coordination / automatic stabilizers
Classification Codes: RVK QN 300, QL 400 ; JEL H87, E32, O31, O41
Divisions: Departments > Finance, Accounting and Statistics > Accounting and Auditing > Betriebswirtschaftliche Steuerlehre
Departments > Volkswirtschaft
Departments > Öffentliches Recht und Steuerrecht > Österr. und Internat. Steuerrecht
Depositing User: Repository Administrator
Date Deposited: 23 Jul 2007 11:16
Last Modified: 31 Oct 2019 13:08
URI: https://epub.wu.ac.at/id/eprint/1516

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