Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation |
| |
| Authors: | Andreas Haufler Søren Bo Nielsen |
| |
| Institution: | (1) Present address: Department of Economics, University of Konstanz, P. O. Box 55 60 D 133, D-78434 Konstanz, Germany;(2) Present address: Economic Policy Research Unit, Copenhagen Business School, Nansensgade 19, 5, DK-1366 Copenhagen K, Denmark |
| |
| Abstract: | 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. |
| |
| Keywords: | commodity taxation anticipated switch |
| 本文献已被 SpringerLink 等数据库收录！ |
|
