A Note on Interpreting Consumption Tax Incidence in OLG Models: Motives and Obstacles

Niels Kleis Frederiksen

A Note on Interpreting Consumption Tax Incidence in OLG Models: Motives and Obstacles

Niels Kleis Frederiksen^*

^*Corresponding author af dette arbejde

Publikation: Working paper › Forskning

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Abstrakt

This note discusses the generational incidence of consumption taxes in an OLG framework. The objective is to highlight the channels through which an increase in, e.g., a VAT redistributes income across generations. It turns out that with labor supply exogenous VAT incidence is very similar to the impact of a PAYG pension system or government debt.

Originalsprog	Engelsk
Udgivelsessted	Copenhagen
Udgiver	Department of Economics. Copenhagen Business School
Antal sider	26
Status	Udgivet - 1997
Udgivet eksternt	Ja

Navn	Working Paper / Department of Economics. Copenhagen Business School
Nummer	5-98

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1998_5Forlagets udgivne version, 904 KBLicens: CC BY-NC-ND

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