Arbeitspapier

Welfare Effects of Proportional Taxation: Empirical Evidence from Italy, Norway and Sweden

This paper employs a particular labor supply model to examine the welfare effects from replacing current tax systems in Italy, Norway and Sweden by proportional taxation on labor income. The results show that there are high efficiency costs for Norway and low costs for Italy and Sweden associated with the current progressive labor income taxes. However, there appears to be large variation in the distribution of welfare gains/losses. "Rich" households - defined by their pre-tax-reform income - tend to benefit more than "poor" households from replacing the current progressive tax systems by proportional taxation.

Sprache
Englisch

Erschienen in
Series: Discussion Papers ; No. 171

Klassifikation
Wirtschaft
Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies
Fiscal Policies and Behavior of Economic Agents: Household
Time Allocation and Labor Supply
Thema
Labor supply
taxation
distribution of income and welfare.

Ereignis
Geistige Schöpfung
(wer)
Aaberge, Rolf
Colombino, Ugo
Strøm, Steinar
Ereignis
Veröffentlichung
(wer)
Statistics Norway, Research Department
(wo)
Oslo
(wann)
1996

Handle
Letzte Aktualisierung
10.03.2025, 11:42 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

  • Aaberge, Rolf
  • Colombino, Ugo
  • Strøm, Steinar
  • Statistics Norway, Research Department

Entstanden

  • 1996

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