This paper discusses the macroeconomic adjustment and the intergenerational and international incidence of a switch from the current destination-based value-added taxation to a origin-based VAT within a dynamic general equilibrium framework. Such a reform will affect the welfare levels of...

Zielsetzung des vorliegenden Aufsatzes ist es demnach, die Effizienz- und Verteilungswirkungen eines Übergangs vom gegenwärtig in der Bundesrepublik geltenden Einkommen- und Körperschaftsteuersystem zu einem konsumorientierten Steuersystem zu ermitteln. Charakteristische Merkmale des von der...

This paper examines the distributional and efficiency effects of different debt reduction schemes in Italy. To finance a given deficit reduction path, we introduce the so-called Eurotax and endogenously adjust either the consumption tax rate or lump-sum transfers in order to balance the budget....

The present paper quantifies the economic consequences of eliminating the system of income splitting in Germany. We apply a dynamic simulation model with overlapping generations where single and married agents have to decide on labor supply and homework facing income and lifespan risk. The...

The present paper quantifies the economic consequences of eliminating the system of income splitting in Germany. We apply a dynamic simulation model with overlapping generations where single and married agents have to decide on labor supply and homework facing income and lifespan risk. The...

Zielsetzung des vorliegenden Aufsatzes ist es demnach, die Effizienz- und Verteilungswirkungen eines Übergangs vom gegenwärtig in der Bundesrepublik geltenden Einkommen- und Körperschaftsteuersystem zu einem konsumorientierten Steuersystem zu ermitteln. Charakteristische Merkmale des von der...

This paper discusses the macroeconomic adjustment and the intergenerational and international incidence of a switch from the current destination-based value-added taxation to a origin-based VAT within a dynamic general equilibrium framework. Such a reform will affect the welfare levels of...

This paper examines the distributional and efficiency effects of different debt reduction schemes in Italy. To finance a given deficit reduction path, we introduce the so-called Eurotax and endogenously adjust either the consumption tax rate or lump-sum transfers in order to balance the budget....

This paper deals with the intergenerational incidence of corporate tax policies in the overlapping generation model. Corportate tax reforms affect the welfare levels of individuals via three Channels: (i) changes in the net. tax burdens, (ii) changes in the factor prices, and (iii) changes in...