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Wigger, Berthold U.
Year of Publication: 
Series/Report no.: 
CESifo Working Paper No. 388
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.
Intergenerational incidence
wage and consumption taxes
life cycle model
Document Type: 
Working Paper

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