Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation

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.

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Year of publication:	1996
Authors:	Haufler, Andreas ; Nielsen, Søren Bo
Institutions:	Fachbereich Wirtschaftswissenschaften, Universität Konstanz

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Extent:	application/pdf
Series:	Discussion Papers, Series II.
Type of publication:	Book / Working Paper
Notes:	Number 313
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010986245