Arbeitspapier
On the Intergenerational Incidence of Wage and Consumption Taxes
This paper analyzes the intergenerational incidence of wage and consumption taxes imposed to finance a given amount of public expenditures. It employs a continuous time overlapping genera-tions framework to demonstrate that it essentially hinges on the relationship between the age-earnings and age-consumption profiles of the households which generations bear the major burden of wage respectively consumption taxes. Furthermore, the paper points to some political economy implications of the incidence of wage and consumption taxes.
- Language
-
Englisch
- Bibliographic citation
-
Series: CESifo Working Paper ; No. 388
- Classification
-
Wirtschaft
- Subject
-
Intergenerational incidence
wage and consumption taxes
life cycle model
- Event
-
Geistige Schöpfung
- (who)
-
Wigger, Berthold U.
- Event
-
Veröffentlichung
- (who)
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Center for Economic Studies and ifo Institute (CESifo)
- (where)
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Munich
- (when)
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2000
- Handle
- Last update
-
10.03.2025, 11:41 AM CET
Data provider
This object is provided by:
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Wigger, Berthold U.
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2000
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