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The Redistributional Consequences of Tax Reform Under Financial Integration*

Title: The Redistributional Consequences of Tax Reform Under Financial Integration*
Authors: Ayşe Kabukçuoğlu; Jel Codes E; Olivier Coibion; Matthias Kehrig; Enrique Martínez-garcía; Jacek Rothert
Contributors: The Pennsylvania State University CiteSeerX Archives
Source: http://www.dallasfed.org/assets/documents/institute/wpapers/2014/0188.pdf.
Publication Year: 2014
Collection: CiteSeerX
Description: I quantify the welfare effects of replacing the US capital income tax with higher labor income taxes under international financial integration using a two-country, heterogeneous-agent incomplete markets model calibrated to represent the US and the rest of the world. Short-run and long-run factor price dynamics are key: after the tax reform, interest rates rise less under financial openness than in autarky. Therefore, wealthy households gain less. Post-tax wages also fall less as a result of the faster capital accumulation, so the poor are hurt less. Hence, the distributional impacts of the reform are significantly dampened relative to autarky although a majority of households prefer the status quo. Aggregate welfare effect to the US is a permanent 0.2 % consumption equivalent loss under financial openness which is roughly 15 % of the welfare loss under autarky.
Document Type: text
File Description: application/pdf
Language: English
Relation: http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.643.8249; http://www.dallasfed.org/assets/documents/institute/wpapers/2014/0188.pdf
Availability: http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.643.8249; http://www.dallasfed.org/assets/documents/institute/wpapers/2014/0188.pdf
Rights: Metadata may be used without restrictions as long as the oai identifier remains attached to it.
Accession Number: edsbas.C07036FD
Database: BASE