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 for this work

Research output: Working paper › Research

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Abstract

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.

Original language	English
Place of Publication	Copenhagen
Publisher	Department of Economics. Copenhagen Business School
Number of pages	26
Publication status	Published - 1997
Externally published	Yes

Series	Working Paper / Department of Economics. Copenhagen Business School
Number	5-98

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1998_5Final published version, 904 KBLicence: CC BY-NC-ND

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Cite this

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