Consumption Taxes and Economic Efficiency in a Stochastic OLG Economy
收藏NBER2003-02-01 更新2025-01-04 收录
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https://www.nber.org/papers/w9492
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Fundamental tax reform is examined in a heterogeneous overlapping-generations (OLG) model in which agents face idiosyncratic earnings shocks and uncertain life spans. Following Auerbach and Kotlikoff (1987), a Lump-Sum Redistribution Authority is used to rigorously examine efficiency gains over the
提供机构：
美国国家经济研究局
创建时间：
2003-02-01
