caa a22 4500 397572743 CHVBK 20180308164846.0 cr unu---uuuuu 161202e199607 xx s 000 0 eng 10.1093/oxfordjournals.cje.a013626 doi (NATIONALLICENCE)oxford-10.1093/oxfordjournals.cje.a013626 Taxation and Kalecki's theory of the business cycle [Elektronische Daten] [Anthony J. Laramie, Douglas Mair] Kalecki's theories of tax incidence and the business cycle are integrated to demonstrate how the amplitude of the business cycle is affected by the taxation of wages and profits. The impact of taxation depends on: (1) the stage of the cycle; (2) the economy's long-run position; (3) the direction of tax policy; and (4) the process and degree of tax shifting. With no tax shifting, a wage tax dampens the cycle and a profits tax amplifies it. With tax shifting, the effects of both taxes become indeterminate. © 1996 Academic Press Limited Articles nationallicence Laramie Anthony J. Merrimack College and Heriot-Watt University aut Mair Douglas Merrimack College and Heriot-Watt University aut Cambridge Journal of Economics Oxford University Press 20/4(1996-07), 451-464 0309-166X 20:4<451 1996 20 cameco https://doi.org/10.1093/oxfordjournals.cje.a013626 text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1093/oxfordjournals.cje.a013626 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Laramie Anthony J. Merrimack College and Heriot-Watt University aut NATIONALLICENCE 700 1- Mair Douglas Merrimack College and Heriot-Watt University aut NATIONALLICENCE 773 0- Cambridge Journal of Economics Oxford University Press 20/4(1996-07), 451-464 0309-166X 20:4<451 1996 20 cameco Metadata rights reserved CC BY-NC-4.0 http://creativecommons.org/licenses/by-nc/4.0 nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-oxford