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 generations framework to demonstrate that it essentially hinges on the relationship between the age-earnings and age-co...

Ausführliche Beschreibung

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Bibliographische Detailangaben
1. Verfasser: Wigger, Berthold U. (VerfasserIn)
Format: UnknownFormat
Sprache:eng
Veröffentlicht: Munich Univ., Center for Economic Studies 2000
Schriftenreihe:CESifo working paper series 388
Schlagworte:
Lohnsteuer > Verbrauchsteuer > Steuerinzidenz > Lebenszyklus > Overlapping Generations > Generationengerechtigkeit > Theorie > Arbeitspapier > Graue Literatur
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Beschreibung
Zusammenfassung: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 generations 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.
Beschreibung:Literaturverz. S. 25 - 26
Auch im Internet unter der Adresse ftp://129.187.96.124/CESifo_WP/388.pdf verfügbar
Beschreibung:26 S