Vis enkel innførsel

dc.contributor.authorNygård, Odd Erik
dc.contributor.authorRevesz, John T.
dc.date.accessioned2019-08-05T10:04:51Z
dc.date.available2019-08-05T10:04:51Z
dc.date.issued2015-05
dc.identifier.issn1892-753X
dc.identifier.urihttp://hdl.handle.net/11250/2607129
dc.description.abstractA 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 shows that most of them operate under rather restrictive and simplistic frameworks. The empirical support for uniformity seems weak, particularly when the models approach real world complexity. It appears that within a many-consumer economy, differentiated and progressive indirect taxation is likely to be the optimal solution.nb_NO
dc.language.isoengnb_NO
dc.publisherStatistisk sentralbyrånb_NO
dc.relation.ispartofseriesDiscussion papers;809
dc.subjectOptimal taxationnb_NO
dc.subjectIndirect taxationnb_NO
dc.subjectJEL classification: D3nb_NO
dc.subjectJEL classification: D6nb_NO
dc.subjectJEL classification: H2nb_NO
dc.titleOptimal indirect taxation and the uniformity debate: A review of theoretical results and empirical contributionsnb_NO
dc.typeWorking papernb_NO
dc.description.versionpublishedVersionnb_NO
dc.source.pagenumber23 s.nb_NO


Tilhørende fil(er)

Thumbnail

Denne innførselen finnes i følgende samling(er)

Vis enkel innførsel