A note on interpreting consumption tax incidence in OLG models
| Title: | A note on interpreting consumption tax incidence in OLG models |
| Author: | Kleis Frederiksen, Niels |
| 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 |
| Date: | 1998-04-08 |
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