Add to ORKGAbstract: 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 services. The Norwegian political VAT reform of 2001 is also analysed. The reforms are analysed by using an intertemporal CGE model for the Norwegian economy. A non-uniform VAT system gives a welfare loss compared to a uniform VAT system. Keywords: Indirect taxation, VAT reforms, Dynamic general equilibrium analysi
The goal of the European unification has changed over time, from a single market to economic integra...
The current consensus on indirect tax reform in developing countries favors a reduction in trade tax...
The working of the labour market is important for the total welfare effects of tax reforms. This pap...
Abstract: Indirect taxes such as value added taxes (VAT) generate a substantial part of tax revenue...
A general equilibrium analysis Indirect taxes such as value added taxes (VAT) generate a substantial...
Abstract: The effects on the degree of equality of reforms in indirect taxation are analysed by usi...
Abstract: We present a framework to identify and evaluate marginal tax reforms when merit good argu...
Abstract: Efficient capital taxation has been one of the most important objectives for large tax re...
A review of the theoretical literature on optimal indirect taxation reveals that analytical argument...
The welfare effects of introducing taxes on emissions of carbon dioxide is analysed within an empiri...
This paper analyses the non-environmental welfare costs of an environmental tax reform using a numer...
We present a framework to identify and evaluate marginal tax reforms when merit good arguments and e...
This paper explores how a transition from a progressive to a flat tax scheme would affect economic g...
The original publication is available at www.springer.comThis paper employs a microeconometric frame...
This paper discusses and shows how a CGE model can be used to assess welfare effects of structural p...
The goal of the European unification has changed over time, from a single market to economic integra...
The current consensus on indirect tax reform in developing countries favors a reduction in trade tax...
The working of the labour market is important for the total welfare effects of tax reforms. This pap...
Abstract: Indirect taxes such as value added taxes (VAT) generate a substantial part of tax revenue...
A general equilibrium analysis Indirect taxes such as value added taxes (VAT) generate a substantial...
Abstract: The effects on the degree of equality of reforms in indirect taxation are analysed by usi...
Abstract: We present a framework to identify and evaluate marginal tax reforms when merit good argu...
Abstract: Efficient capital taxation has been one of the most important objectives for large tax re...
A review of the theoretical literature on optimal indirect taxation reveals that analytical argument...
The welfare effects of introducing taxes on emissions of carbon dioxide is analysed within an empiri...
This paper analyses the non-environmental welfare costs of an environmental tax reform using a numer...
We present a framework to identify and evaluate marginal tax reforms when merit good arguments and e...
This paper explores how a transition from a progressive to a flat tax scheme would affect economic g...
The original publication is available at www.springer.comThis paper employs a microeconometric frame...
This paper discusses and shows how a CGE model can be used to assess welfare effects of structural p...
The goal of the European unification has changed over time, from a single market to economic integra...
The current consensus on indirect tax reform in developing countries favors a reduction in trade tax...
The working of the labour market is important for the total welfare effects of tax reforms. This pap...