Browsing Department of Economics (ECON) by Subject "forbrugsskatter"

OPEN ARCHIVE

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.
URI:	http://hdl.handle.net/10398/7578