Browsing NHH Brage by Subject "tax reform"
Now showing items 1-2 of 2
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On the significance of pre-existing distortions for the costs of environmental regulation
(Discussion paper, Working paper, 2001-05)Recently, several papers have shown that environmental taxes are more costly in an economy with preexisting distortions than in an undistorted economy. This result applies for equal percent reductions from different ... -
The effect of capital taxes on household's portfolio composition and intertemporal choice : evidence from the Dutch 2001 capital income tax reform
(Discussion papers;23/14, Working paper, 2014-06)This paper estimates the effect of capital taxation on portfolio composition and savings using quasi- experimental variation generated by the Dutch 2001 capital tax reform. The reform drove a wedge between the taxation ...