Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/208398 
Year of Publication: 
1998
Series/Report no.: 
Working paper No. 5-98
Publisher: 
Copenhagen Business School (CBS), Department of Economics, Frederiksberg
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.
JEL: 
G10
Persistent Identifier of the first edition: 
Creative Commons License: 
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Document Type: 
Working Paper

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