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

被引：2

作者：

Haufler, A ^{[1
]}

Nielsen, SB ^{[1
]}

机构：

[1] COPENHAGEN SCH ECON & BUSINESS ADM,ECON POLICY RES UNIT,DK-1366 COPENHAGEN K,DENMARK

来源：

JOURNAL OF ECONOMICS-ZEITSCHRIFT FUR NATIONALOKONOMIE | 1997年 / 66卷 / 01期

关键词：

commodity taxation; anticipated switch;

D O I：

10.1007/BF01231467

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

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.

引用

页码：43 / 69

页数：27

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