Abstract
Substituting direct against indirect taxation and analyzing the resulting effects on labor, production and inflation is subject of this paper. In constructing a macroeconomic model of a closed economy from the sectoral financing constraints, microeconomic foundations are taken into account. Separating the government budget restraint from central bank financing decisions can be utilized to develop tax reform model versions with different fiscal policy and central bank financing measures.
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© 1984 Springer-Verlag Berlin Heidelberg
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Rose, M., Wenzel, HD. (1984). Aufkommensneutrale Substitution von Einkommen- Gegen Mehrwertsteuer Eine Analyse der Beschäftigungs-, Output- und Inflationseffekte. In: Bös, D., Rose, M., Seidl, C. (eds) Beiträge zur neueren Steuertheorie. Studies in Contemporary Economics, vol 7. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-85738-6_9
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DOI: https://doi.org/10.1007/978-3-642-85738-6_9
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-540-13328-5
Online ISBN: 978-3-642-85738-6
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