Welfare effects of VAT reforms: A general equilibrium analysis

dc.contributor.author	Bye, Brita
dc.contributor.author	Strøm, Birger
dc.contributor.author	Åvitsland, Turid
dc.date.accessioned	2011-11-26T12:05:22Z
dc.date.available	2011-11-26T12:05:22Z
dc.date.issued	2003
dc.identifier.issn	1892-753x
dc.identifier.uri	http://hdl.handle.net/11250/180467
dc.description.abstract	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. 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 analysis	no_NO
dc.language.iso	eng	no_NO
dc.publisher	Statistics Norway, Research Department	no_NO
dc.relation.ispartofseries	Discussion Papers;No. 343
dc.subject	Indirect taxation	no_NO
dc.subject	Taxation	no_NO
dc.subject	VAT reforms	no_NO
dc.subject	Computable general equilibrium model (CGE model)	no_NO
dc.subject	JEL classification: D58	no_NO
dc.subject	JEL classification: H20	no_NO
dc.title	Welfare effects of VAT reforms: A general equilibrium analysis	no_NO
dc.type	Working paper	no_NO
dc.subject.nsi	VDP::Social science: 200::Economics: 210::Economics: 212	no_NO
dc.source.pagenumber	34 s.	no_NO