Browsing Discussion Papers by Subject "Indirect taxation"
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Combining CGE and microsimulation models: Effects on equality of VAT reforms
(Discussion Papers;No. 392, Working paper, 2004)Abstract: The effects on the degree of equality of reforms in indirect taxation are analysed by using a microsimulation model of the Norwegian economy subsequent to a CGE model. The two main reforms studied are substitution ... -
Distributional effects of environmental taxes on transportation. Evidence from engel curves in the United States
(Discussion Papers;No. 428, Working paper, 2005)Abstract: Indirect taxes on transportation activities that pollute can correct externalities and close the gaps between private and social costs. However, policy makers often find such Pigou taxes difficult to implement ... -
Optimal indirect taxation and the uniformity debate: A review of theoretical results and empirical contributions
(Discussion papers;809, Working paper, 2015-05)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 ... -
Welfare effects of VAT reforms: A general equilibrium analysis
(Discussion Papers;No. 343, Working paper, 2003)Abstract: 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. ...