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• W1515666887 abstract "This paper introduces an endogenously-determined fertility rate into a Romer-type endogenous growth model and, accordingly, investigates the effects on fertility, economic growth and social welfare of a revenue-neutral tax reform that involves switching from an income tax to a consumption tax. We show that, in a departure from the existing literature, tax reform could be harmful, rather than favourable, to both growth and welfare, due to an endogenous fertility rate. We also conduct a simple numerical analysis to investigate under what conditions the negative effect on growth and welfare occurs." @default.
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• W1515666887 date "2011-10-01" @default.
• W1515666887 modified "2023-10-18" @default.
• W1515666887 title "LONG-RUN GROWTH AND WELFARE EFFECTS OF TAX REFORM" @default.
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• W1515666887 doi "https://doi.org/10.1111/j.1468-0106.2011.00561.x" @default.
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