Welfare effects of VAT reforms: A general equilibrium analysis

Arbeitspapier

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.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Series: Discussion Papers ; No. 343

Classification and Topics

• Classification: Wirtschaft ; Computable and Other Applied General Equilibrium Models ; Taxation, Subsidies, and Revenue: General
• Subject: Indirect taxation ; VAT reforms ; Dynamic general equilibrium analysis

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Bye, Brita ; Strøm, Birger ; Åvitsland, Turid
• Event: Veröffentlichung
• (who): Statistics Norway, Research Department
• (where): Oslo
• (when): 2003

Further information

• Handle: http://hdl.handle.net/10419/192325
• Last update: 10.03.2025, 11:43 AM CET