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Combining CGE and microsimulation models: Effects on equality of VAT reforms
Åvitsland, Turid; Aasness, Jørgen - 2004
The effects on the degree of equality of reforms in indirect taxation are analysed by using a microsimulation model of … increase in equality while the change in equality concerning the uniform reform is close to 0. With the uniform VAT reform, as … equality. Changed producer prices and changed pre-tax nominal incomes, wealth and transfers both contribute to this. …
Persistent link: https://www.econbiz.de/10011968162
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Combining microsimulation and CGE models: Effects on equality of VAT reforms
Avitsland, Turid; Aasness, Jorgen - Society for Computational Economics - SCE - 2006
Microsimulation models are apt to be the preferred instrument when applied, equality analyses of tax reforms in … reform) for the previous, differentiated system. We find that the degree of equality is clearly increased with the political … taken into account, i.e. a "traditional" microsimulation analysis, we find that equality is still increased with the …
Persistent link: https://www.econbiz.de/10005706202
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Welfare effects of VAT reforms: A general equilibrium analysis
Bye, Brita; Strøm, Birger; Åvitsland, Turid - 2003
Indirect taxes such as value added taxes (VAT) generate a substantial part of tax revenue in many countries. This paper analyses welfare effects of different reforms in the Norwegian system of indirect taxation. The main reform studied is the introduction of a uniform VAT rate on all goods and...
Persistent link: https://www.econbiz.de/10011968113
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Welfare effects of VAT reforms: A general equilibrium analysis
Bye, Brita; Strøm, Birger; Åvitsland, Turid - Statistisk Sentralbyrå, Government of Norway - 2003
Indirect taxes such as value added taxes (VAT) generate a substantial part of tax revenue in many countries. This paper analyses welfare effects of different reforms in the Norwegian system of indirect taxation. The main reform studied is the introduction of a uniform VAT rate on all goods and...
Persistent link: https://www.econbiz.de/10004980769
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Financial Bailouts and the Philosophy of Frédéric Bastiat
McGee, Robert W. - 2014
links to other Bastiat studies is also included …
Persistent link: https://www.econbiz.de/10013054176
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Policy Reform Without Tears
Harrison, Glenn W.; Jensen, Jesper; Lau, Morten I.; … - 1999
Most of the major policy reforms being considered result in winners and losers. It would be nice if this were not so, and one could devise reforms that were "win-win" propositions when one digs beneath the public rhetoric. Unfortunately, life does not often present reforms that meet the Pareto...
Persistent link: https://www.econbiz.de/10014043333
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Optimal indirect taxation and the uniformity debate: A review of theoretical results and empirical contributions
Nygård, Odd E.; Revesz, John T. - 2015
A review of the theoretical literature on optimal indirect taxation reveals that analytical arguments in favor of uniform indirect taxation seem weak and rather unrealistic; hence determining the optimal tax structure remains an empirical issue. However, reviewing the empirical contributions...
Persistent link: https://www.econbiz.de/10011968579
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Can Redistribution Enhance the Competitiveness of an Economy?
Gočev, Petr - In: Politická ekonomie 2010 (2010) 6, pp. 805-813
enforced by the government. The article concludes with a discussion of the general relationship between equality …
Persistent link: https://www.econbiz.de/10009294039
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Economic Irrationality of the Donator Arising from his Low Confidence in Donation Recipient
Hlaváèek, Jiøí; Hlaváèek, Michal - In: Czech Journal of Economics and Finance (Finance a uver) 54 (2004) 3-4, pp. 138-154
This paper tries to address the problem of donator?s efficiency. In spite of the fact, that social services and public goods are not fully determined by market forces, they are not beyond the subject of economics. The state or other donator can allocate grants among recipients either efficiently...
Persistent link: https://www.econbiz.de/10008495577
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Combining Rebates with Carbon Taxes : Optimal Strategies for Coping with Emissions Leakage and Tax Interactions
Fischer, Carolyn; Fox, Alan K. - 2013
Emissions regulations like carbon pricing raise the price of covered sector goods and thus can interact with and exacerbate other preexisting distortions in the economy. One such distortion is labor taxes. Another is emissions "leakage" due to the lack of comparable emissions pricing abroad or...
Persistent link: https://www.econbiz.de/10014207714