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

Niels Kleis Frederiksen*

*Corresponding author af dette arbejde

Publikation: Working paperForskning

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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.
OriginalsprogEngelsk
UdgivelsesstedCopenhagen
UdgiverDepartment of Economics. Copenhagen Business School
Antal sider26
StatusUdgivet - 1997
Udgivet eksterntJa
NavnWorking Paper / Department of Economics. Copenhagen Business School
Nummer5-98

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