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학술저널

The Effect of the Consumption Tax on Economic Growth and Welfare with Money and Endogenous Fertility

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In this study, we examine the effect of consumption tax on the growth rate and welfare in a model with money and endogenous fertility. First, we show that an increase in consumption tax always reduces the economic growth rate but has an ambiguous effect on welfare. We show a numerical example based on Japanese data and demonstrate the likelihood that increasing the consumption tax decreases welfare. We also compare the effects of consumption tax financing and monetary financing on growth rate and welfare.

I. Introduction

II. The Model

III. Analysis

IV. Growth and Welfare Effects of Different Financing Methods

V. Conclusions

Appendix: Transversality Condition and Stability of the Balanced Growth Equilibrium

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