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Dynamic Effects of an Anticipated Switch from Destination- to Origin-Based Commodity Taxation

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Author Info
Andreas Haufler
Søren Bo Nielsen

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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.

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Paper provided by Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics in its series EPRU Working Paper Series with number 96-16.

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Handle: RePEc:kud:epruwp:96-16

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. A. Bovenberg, 1994. "Destination- and origin-based taxation under international capital mobility," International Tax and Public Finance, Springer, vol. 1(3), pages 247-273, October. [Downloadable!] (restricted)
  2. Sinn, Hans-Werner, 1990. "Tax harmonization and tax competition in Europe," European Economic Review, Elsevier, vol. 34(2-3), pages 489-504, May. [Downloadable!] (restricted)
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  3. David Bradford, . "Consumption Taxes: Some Fundamental Transition Issues," EPRU Working Paper Series 95-15, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
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  4. Howitt, Peter & Sinn, Hans-Werner, 1989. "Gradual Reforms of Capital Income Taxation," American Economic Review, American Economic Association, vol. 79(1), pages 106-24, March. [Downloadable!] (restricted)
  5. Nielsen, Soren Bo, 1991. "Current-account effects of a devaluation in an optimizing model with capital accumulation," Journal of Economic Dynamics and Control, Elsevier, vol. 15(3), pages 569-588, July. [Downloadable!] (restricted)
  6. Hans Fehr, 2000. "From Destination- to Origin-Based Consumption Taxation: A Dynamic CGE Analysis," International Tax and Public Finance, Springer, vol. 7(1), pages 43-61, February. [Downloadable!] (restricted)
  7. Lockwood, Ben & Meza, David & de Myles, Gareth D, 1994. " The Equivalence between Destination and Non-reciprocal Restricted Origin Tax Regimes," Scandinavian Journal of Economics, Blackwell Publishing, vol. 96(3), pages 311-28.
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  1. Hans Fehr, 2000. "From Destination- to Origin-Based Consumption Taxation: A Dynamic CGE Analysis," International Tax and Public Finance, Springer, vol. 7(1), pages 43-61, February. [Downloadable!] (restricted)
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