Schwager, Robert

[["dc.bibliographiccitation.firstpage","220"],["dc.bibliographiccitation.issue","2"],["dc.bibliographiccitation.journal","Public Finance Review"],["dc.bibliographiccitation.lastpage","231"],["dc.bibliographiccitation.volume","32"],["dc.contributor.author","Schwager, Robert"],["dc.contributor.author","Gaube, Thomas"],["dc.date.accessioned","2021-06-29T07:25:42Z"],["dc.date.available","2021-06-29T07:25:42Z"],["dc.date.issued","2004"],["dc.description.abstract","The proposal to replace income taxes by consumption taxes is a recurrent theme in the political debate. Such a reform has two effects. First, both taxes induce different static distortions. The consumption tax does not affect the consumption-savings margin, but with a given revenue requirement, it must distort the labor supply decision more severely than the income tax does. Second, in a dynamic environment, a switch to the consumption tax induces an implicit lump-sum levy on existing wealth. The resulting efficiency gain, however, implies an intergenerational redistribution at the expense of older individuals."],["dc.identifier.doi","10.1177/1091142103261677"],["dc.identifier.fs","21781"],["dc.identifier.purl","https://resolver.sub.uni-goettingen.de/purl?gs-1/8306"],["dc.identifier.uri","https://resolver.sub.uni-goettingen.de/purl?gro-2/87389"],["dc.language.iso","en"],["dc.notes.intern","Merged from goescholar"],["dc.relation.orgunit","Professur für Finanzwissenschaft"],["dc.relation.orgunit","Wirtschaftswissenschaftliche Fakultät"],["dc.rights","Goescholar"],["dc.rights.uri","https://goescholar.uni-goettingen.de/licenses"],["dc.title","Does Old Capital Matter for Implementing a Pareto-Improving Tax Reform?"],["dc.type","journal_article"],["dc.type.internalPublication","yes"],["dc.type.subtype","original_ja"],["dc.type.version","published_version"],["dspace.entity.type","Publication"]]