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Haufler, Andreas; Nielsen, Søren Bo (1997): Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation. In: Journal of Economics / Zeitschrift für Nationalökonomie, Vol. 66, No. 1: pp. 43-69
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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.