European Business Schools Librarian's Group

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 PDF-file 

Download statistics

Questions (including download problems) about the papers in this series should be directed to Lars Nondal ()
Report other problems with accessing this service to Sune Karlsson ().

RePEc:hhs:cbsnow:1998_005This page generated on 2024-09-13 22:19:22.