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|c 5.00 USD
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|z 9781451859249
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|a 1018-5941
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|a Heijdra, Ben.
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|a The Dynamic Macroeconomic Effects of Tax Policy in an Overlapping Generations Model /
|c Ben Heijdra, Jenny Ligthart.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 1998.
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|a 1 online resource (29 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a The paper studies the dynamic allocation effects of tax policy in the context of an overlapping generations model of the Blanchard-Yaari type. The model is extended to allow for endogenous labor supply and three tax instruments: a capital income tax, labor income tax, and consumption tax. Analytical expressions and simple diagrams are used to discuss the impact, transition, and long-run effects of tax policy changes. It is shown that a part of the long-run incidence of capital and consumption taxes falls on capital when households' horizons are finite, whereas labor would fully bear the burden of these taxes in an infinite horizon model.
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|a Mode of access: Internet
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|a Ligthart, Jenny.
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|a IMF Working Papers; Working Paper ;
|v No. 1998/182
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/1998/182/001.1998.issue-182-en.xml
|z IMF e-Library
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