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On the Incidence of Substituting Consumption Taxes for Income Taxes

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  • A Krause

Abstract

This paper shows that tax reforms involving an increase in consumption taxes and a decrease in income taxes cannot always be designed in a way that protects the welfare of some chosen class of consumer (e.g., low-income households), even if the government is indifferent to the welfare effects on all other consumers. This is contrary to common intuition and claims by some governments.

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File URL: http://www.york.ac.uk/media/economics/documents/discussionpapers/2010/1017.pdf
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Bibliographic Info

Paper provided by Department of Economics, University of York in its series Discussion Papers with number 10/17.

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Date of creation: Jul 2010
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Handle: RePEc:yor:yorken:10/17

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Keywords: Tax incidence; consumption taxes; income taxes; tax reform.;

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