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Title Dynamic scoring : under multiple tax regimes
Author Bauser, Kyle Royal
Department Department of Economics and Business
Institution Colorado College
Degree Type bachelor
Degree Name Bachelor of Arts
Type of Resource text
Digital Origin reformatted digital
Date Accepted 2007
Date Digitized 2009
Abstract Whenever a tax cut is implemented, a revenue loss is initially observed. Older economic models would predict this loss by static scoring, which excludes long-run economic growth. Supply-side economists would argue that a smaller tax rate would promote more investment and eventually generate a larger tax base from which to collect revenues. Dynamic scoring is important because it mitigates this static effect and determines the extent to which a tax cut pays for itself. This research expands on the literature by adding corporate taxes to the dynamic scoring framework. This study constructs a model assuming the tax system only has a single consumption tax, thereby reducing the inefficiencies within the current tax system, such as double taxation on dividends and deadweight losses that occur from tax increases. The results indicate that adding corporate taxes to the model further alleviates the static effect of a tax cut and that tax reform resulting in a single consumption tax can generate the same level of government receipts.
Keywords Dynamic scoring
Economic growth
Rights Statement Copyright restrictions apply. Contact the author for permission to publish.
Extent 85 p. : ill. ; 29 cm.
Note (thesis) Senior Thesis - Colorado College
Note (bibliography) Bibliography : p. 83-85
Publisher Colorado College
Place of Publication Colorado Springs, Colorado
Language eng
OCLC Identifier 159958326
Handle http://hdl.handle.net/10176/coccc:2944
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