Arbeitspapier

Welfare effects of VAT reforms: A general equilibrium analysis

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.

Sprache
Englisch

Erschienen in
Series: Discussion Papers ; No. 343

Klassifikation
Wirtschaft
Computable and Other Applied General Equilibrium Models
Taxation, Subsidies, and Revenue: General
Thema
Indirect taxation
VAT reforms
Dynamic general equilibrium analysis

Ereignis
Geistige Schöpfung
(wer)
Bye, Brita
Strøm, Birger
Åvitsland, Turid
Ereignis
Veröffentlichung
(wer)
Statistics Norway, Research Department
(wo)
Oslo
(wann)
2003

Handle
Letzte Aktualisierung
10.03.2025, 11:43 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Arbeitspapier

Beteiligte

  • Bye, Brita
  • Strøm, Birger
  • Åvitsland, Turid
  • Statistics Norway, Research Department

Entstanden

  • 2003

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