
Modeling Fiscal Policy in the European Union
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Beschreibung
The book discusses optimal fiscal policy for an internationally integrating economy when public borrowing is constrained. Various innovations have been introduced: the agglomeration effect, the fiscal solvency concept, the harmonization of capital income tax base with formula apportionment and transaction tax on financial transactions. Tax structure consists of taxes on labor, capital and consumption, and bonds - the study looks at equilibrium tax rates under international tax competition pressure, and estimates them econometrically. It also offers policy recommendations as a contribution to the discussion about the desired scope of fiscal integration in the European Union. von Kudla, Janusz
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Über den Autor
Janusz Kudla is Associate Professor of Finance at the University of Warsaw. Konrad Walczyk is Deputy Director of the Research Institute for Economic Development at the Warsaw School of Economics. Katarzyna Kopczewska is Assistent Professor at the University of Warsaw. Robert Kruszewski is Associate Professor of Mathematical Economics at the Warsaw School of Economics. Agata Kocia is Assistent Professor at the University of Warsaw.
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