Tax Reforms and International Mobility
At first glance, the assignment given to Professor Streissler might suggest a kneejerk reaction in organizing a symposium on almost any topic, whatever it might be: “Now let’s include a paper on its international aspects.” Nevertheless, Streissler has responded well to what could have been a stultifying assignment. He introduces necessary distinctions between types of reform, considers the possible consequences of each, recognizes ambiguities and necessary qualifications (for example, the tension between income and substitution effects of taxes on both effort and saving), reaches tentative conclusions about effects within a country, and draws implications about likely effects on balances of payments, exchange rates, and the international financial system.
KeywordsSubstitution Effect International Mobility International Aspect Progressive Taxation Redistributive Taxation
Unable to display preview. Download preview PDF.