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• W2954282690 abstract "The paper studies the dynamic allocation effects of tax policy in the context of an overlapping generations model of the Blanchard-Yaari type. The model is extended to allow for endogenous labor supply and three tax instruments: a capital income tax, labor income tax, and consumption tax. Analytical expressions and simple diagrams are used to discuss the impact, transition, and long-run effects of tax policy changes. It is shown that a part of the long-run incidence of capital and consumption taxes falls on capital when households’ horizons are finite, whereas labor would fully bear the burden of these taxes in an infinite horizon model." @default.
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• W2954282690 date "1998-01-01" @default.
• W2954282690 modified "2023-10-17" @default.
• W2954282690 title "The Dynamic Macroeconomic Effects of Tax Policy in an Overlapping Generations Model" @default.
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• W2954282690 doi "https://doi.org/10.5089/9781451859249.001" @default.
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