Global imbalances and taxing capital flows

Goodhart, C., Peiris, M. U. & Tsomocos, D. P. (2013). Global imbalances and taxing capital flows. International Journal of Central Banking, 9(2), 13-44.
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We study a monetary economy with two large open economies displaying net real and financial flows. If default on cross-border loans is possible, taxing financial flows can reduce its negative consequences. In doing so it can improve welfare unilaterally, in some cases in a Pareto sense, via altering the terms of trade and reducing the costs of such default.

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