Scandinavian Working Papers in Economics
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Department of Economics, Copenhagen Business School Working Paper Series, Department of Economics, Copenhagen Business School

No 05-1998:
A note on interpreting consumption tax incidence in OLG models

Niels Kleis Frederiksen

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.

Keywords: na; (follow links to similar papers)

JEL-Codes: G10; (follow links to similar papers)

16 pages, January 1, 1998

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