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

Author

Listed:
  • Andreas Haufler
  • Søren Bo Nielsen

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.

Suggested Citation

  • Andreas Haufler & Søren Bo Nielsen, "undated". "Dynamic Effects of an Anticipated Switch from Destination- to Origin-Based Commodity Taxation," EPRU Working Paper Series 96-16, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    • Handle: RePEc:kud:epruwp:96-16
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    Cited by:

    1. is not listed on IDEAS
    2. Hans Fehr, 2000. "From Destination- to Origin-Based Consumption Taxation: A Dynamic CGE Analysis," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(1), pages 43-61, February.
    3. Lockwood, Ben, 2001. "Tax competition and tax co-ordination under destination and origin principles: a synthesis," Journal of Public Economics, Elsevier, vol. 81(2), pages 279-319, August.

    More about this item

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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