From destination- to origin-based consumption taxation: A dynamic CGE analysis

被引：2

作者：

Fehr, H ^{[1
]}

机构：

[1] Univ Wurzburg, Dept Econ, D-97070 Wurzburg, Germany

来源：

INTERNATIONAL TAX AND PUBLIC FINANCE | 2000年 / 7卷 / 01期

关键词：

international commodity taxation; applied general equilibrium;

D O I：

10.1023/A:1008754029145

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

A switch from the current destination-based value-added taxation to an origin-based consumption tax will not be neutral in a world economy with international capital mobility and overlapping generations. This paper evaluates the macroeconomic and welfare effects of such a multilateral reform in a two-region, intertemporal general equilibrium model. The analysis isolates and quantifies income effects due to changes in generations' tax burdens, factor price repercussions and initial asset price adjustments, as well as efficiency effects that arise from endogenous labor supply and short run savings responses in a numerical simulation exercise.

引用

页码：43 / 61

页数：19

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