Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/189256 
Year of Publication: 
1996
Series/Report no.: 
Queen's Economics Department Working Paper No. 939
Publisher: 
Queen's University, Department of Economics, Kingston (Ontario)
Abstract: 
This article concerns the existence of equilibrium in a two-period model with general personal and corporate tax structures. We show that an equilibrium exists if there is a price system under which no consumer or firm has an arbitrage opportunity. The model can be modified to handle non convex tax structures and capital gains.
Subjects: 
general equilibrium
financial markets
taxation
general equilibrium
financial markets
taxation
JEL: 
G1
H2
D5
Document Type: 
Working Paper

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