On the Intergenerational Incidence of Wage and Consumption Taxes

Wigger, Berthold U.

Abstract

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On the Intergenerational Incidence of Wage and Consumption Taxes

Berthold U. Wigger

University of Mannheim - Department of Economics; CESifo (Center for Economic Studies and Ifo Institute for Economic Research)

December 2000

CESifo Working Paper Series No. 388

Abstract:
This paper analyzes the intergenerational incidence of wage and consumption taxes imposed to finance a given amount of public expenditures. It employs a continuous time overlapping generations framework to demonstrate that it essentially hinges on the relationship between the age-earnings and age-consumption profiles of the households which generations bear the major burden of wage respectively consumption taxes. Furthermore, the paper points to some political economy implications of the incidence of wage and consumption taxes.

Number of Pages in PDF File: 28

Keywords: Intergenerational incidence, wage and consumption taxes, life cycle model

JEL Classification: D91, E62, H22

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Date posted: February 19, 2001

Suggested Citation

Wigger, Berthold U., On the Intergenerational Incidence of Wage and Consumption Taxes (December 2000). CESifo Working Paper Series No. 388. Available at SSRN: http://ssrn.com/abstract=260031

Contact Information

Berthold U. Wigger (Contact Author) University of Mannheim - Department of Economics ( email ) D-68131 Mannheim Germany +49 621 181 1797 (Phone) +49 621 181 1794 (Fax)
CESifo (Center for Economic Studies and Ifo Institute for Economic Research) Poschinger Str. 5 Munich, DE-81679 Germany HOME PAGE: http://www.CESifo.de

Abstract

Footnotes (9)

On the Intergenerational Incidence of Wage and Consumption Taxes

Berthold U. Wigger

Date posted: February 19, 2001

Suggested Citation

Contact Information

Berthold U. Wigger (Contact Author)