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Taxation Effects in Small Open Economies

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Vincent Lam
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0% found this document useful (0 votes)
3 views17 pages

Taxation Effects in Small Open Economies

Uploaded by

Vincent Lam
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOC, PDF, TXT or read online on Scribd

The Setting

An agent undertakes the investment only if

where . In this setting only lenders are taxed. For a lender born at t, he is taxed at t+1 for a portion (

) of his wealth. The tax proceeds are then transferred to the borrowers born at t, as a fraction ( ) of their

capital income. Agents takes as given. In a small open economy . Simplifying:

The borrowing constraint is

Define . Note that

(1) and (2) then can be summarized as follows:


,

where is defined by or . Rewriting,

Note that and , where is defined implicitly as in Matsuyama (2004) by

. Also, is increasing in , and for .

Government budget is balanced in equilibrium:

where is the amount of borrowers at t. Rearranging:

Thus in equilibrium the subsidy rate varies with the tax rate, prevailing interest rate, capital formation of t+1

and the prior period.

The Small Open Economy

If not all agents choose to invest, in equilibrium , therefore it is of utmost importance to analyze the

equation under , and . [from which is implicitly

defined.] In the following it is assumed that . Consider . From , after rearranging,

we have:
In the following, we show that there exists a function implicitly defined by (1) if we impose

the Inada conditions (which, to my knowledge, are not assumed by Matsuyama (2004)). But first, note that if

, (1) reduces to , which implies or .

From (1), define , where , and

. Note that if we impose the Inada condition ,

This implies is positive for large values of . Also . So for small

values of , is necessarily negative. As is continuous in , there exists a

such that , which is to be shown as unique.

Hereafter, any particular value of that satisfies is denoted by . Thus given ,

we have:
, or

Differentiating with respect to and then evaluating at )1:

Consequently, for any , the derivative is positive. Now, suppose is not unique. Then, since

is positive for large values of , for at least one , which is a contradiction.

Indeed, there exist only one satisfying for .

It follows that there exists a continuously differentiable function which satisfies, for

, . Note that

and, the derivative is given by

1
Note that , with ambiguous sign.
,

which implies is monotonic increasing. From the definition of , we have , or

Rearranging:

(3) implies or . As

2
, , i.e., is unbounded from above. (2)

can also be rewritten as follows:

2
This is true as long as the Inada condition is imposed.
.

From (4), it is necessary that , or . Since is monotonic increasing and

bounded from below, it admits a limit . By defining , is

3
hereafter redefined over . Note that satisfies . The function is increasing

and continuous on , and satisfies over the same interval.

3
Informally, this is true because 0 would be within the neighborhood of arbitrarily close to 0, upon which defines
and is an identity. Please refer to de la Croix and Michel (2002, p.28)
It follows that given , and thus , there exists such that . Given

, by induction, there exists a sequence satisfying .

There exists at least one such that

Note that for , , which implies

4
. If , , or .

Therefore, for , the equilibrium locus tilts upwards around (0, )5. But the locus no

longer levels off at ; it is monotonically increasing:

Since for any and,

4
Please refer to (6) in Matsuyama (2004). and are defined in Matsuyama (2004, p.864).
5
Please refer to Fig. 2 in Matsuyama (2004).
Small Open Economy

From (3), implies or .

implies
An agent undertakes the investment only if

where . An income tax applies to both borrowers and lenders. Tax collected from the younger

generation of t is solely be lent to local or foreign borrowers at the prevailing interest rate. The repayment and

interest income are rebated to borrowers of the aforementioned generation at t+1, as a fraction ( ) of capital

income. Every agent takes as given. In a small open economy .

Simplifying:

The borrowing constraint is:

Government budget is balanced in equilibrium:

where is the amount of borrowers at t. Rearranging:

Thus in equilibrium the subsidy rate varies with the tax rate, prevailing interest rate, capital formation of t+1

and the prior period.

Rewriting (1) and (2):


Define implicitly by . Note that is decreasing in and increasing in .

(4) and (5) can then be summarized by

For the time being, let us focus on the case in a small open economy. If not all agents choose to

invest, in equilibrium . Thus, from (6), we have:

For and any positive ( ), , or . Since

and ,
, and

where by (A2) in Matsuyama (2004).

Now consider . From (6):

For and any positive ( ), , or

. If , , or . Since

, and

,
.

Consequently, , i.e., greater compared to Matsuyama (2004), in which case , if and

only if .
Note that for , we have . Differentiating the left hand side:

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