From Destination- to Origin-Based Consumption Taxation: A Dynamic CGE Analysis

Hans Fehr

International Tax and Public Finance, 2000, vol. 7, issue 1, 43-61

Abstract: 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. Copyright Kluwer Academic Publishers 2000

Keywords: international commodity taxation; applied general equilibrium (search for similar items in EconPapers)
Date: 2000
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Working Paper: From destination- to origin-based consumption taxation: A dynamic CGE analysis (1996)
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DOI: 10.1023/A:1008754029145

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