Scandinavian Working Papers in Economics
Working Papers,
Copenhagen Business School, Department of Economics
No 05-1998: A note on interpreting consumption tax incidence in OLG models
Niels Kleis Frederiksen
Additional contact information
Niels Kleis Frederiksen: Department of Economics, Copenhagen Business School, Postal: Department of Economics, Copenhagen Business School, Solbjerg Plads 3 C, 5. sal, DK-2000 Frederiksberg, Denmark
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
JEL-codes: G10
16 pages, January 1, 1998
Full text files
7578
- Copenhagen Business School, Department of Economics
- Ordering Working Papers
- Home page for this series
Questions (including download problems) about the papers in this series should be directed to CBS Library Research Registration Team (research.lib@cbs.dk)
Report other problems with accessing this service to Sune Karlsson (sune.karlsson@oru.se).
RePEc:hhs:cbsnow:1998_005This page generated on 2024-09-13 22:14:19.