The article examines the effects of switching from destination-based to origin-based consumption taxation in a global economy with mobile capital and different generations. The researchers used a two-region economic model to analyze the impacts on income, factor prices, and efficiency. They found that such a reform would lead to changes in tax burdens for different generations, adjustments in asset prices, and shifts in labor supply and savings behavior. Overall, the switch to origin-based consumption tax could have significant macroeconomic and welfare effects in the long run.