Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/101616 
Year of Publication: 
1996
Series/Report no.: 
Diskussionsbeiträge - Serie II No. 313
Publisher: 
Universität Konstanz, Sonderforschungsbereich 178 - Internationalisierung der Wirtschaft, Konstanz
Abstract: 
This paper investigates the macroeconomic and welfare effects of an anticipated future switch from destination- to origin-based commodity taxation. We set up an intertemporal representative agent model of an open economy and study especially consumption, investment and trade balance responses to the commodity tax reform. The anticipation effects on the macroeconomy are significant, whereas their welfare implications are not.
Document Type: 
Working Paper

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