Some Macroeconomic Interactions with Tax Base Choice

Posted: 29 May 2003

Abstract

The article notes that two distinguished and significant literatures have developed over time. The first involves the choice of a tax base, such as a comparison of an accretion tax to a consumption tax. The second involves the impact of taxes on short-run fluctuations and long-term growth. The article attempts to "deepen the cross-fertilization" between the choice of a tax base and the impact of taxes (both in the short-run and the long-term). The article discusses the macroeconomic implications of four different tax bases: an accretion tax, a realization based tax, a cash flow tax, and various hybrid tax systems. The article then summarizes his discussion concluding that further research is necessary using more explicit and sophisticated modeling.

Suggested Citation

Strnad, James (Jeff) Frank, Some Macroeconomic Interactions with Tax Base Choice. Available at SSRN: https://ssrn.com/abstract=412201

James (Jeff) Frank Strnad (Contact Author)

Stanford Law School ( email )

559 Nathan Abbott Way
Stanford, CA 94305-8610
United States
650-723-9674 (Phone)

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