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Marginal indirect tax reform analysis with merit good arguments and environmental concerns : Norway, 1999

Schroyen, Fred; Aasness, Jørgen
Working paper
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URI
http://hdl.handle.net/11250/162724
Date
2006-04
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  • Discussion papers (SAM) [586]
Abstract
We present a framework to identify and evaluate marginal tax

reforms when merit good arguments and environmental concerns are given explicit

consideration. It is applied to the Norwegian indirect tax system for 1999. The

analysis shows that the reform passed in Parliament in November 2000 had a

clear redistributive profile: a lowering of the VAT rate on food items and the

introduction of a VAT on services benefits households in the lowest seven deciles

while the upper three deciles got worse off. But we also argue that the aggregate

demand responses triggered an increase in greenhouse gasses. Next, we show that

if the 2000 reform had been complemented with tax rates rate changes on other

products, it could have made every decile better off. Finally, we present socially

optimal reforms, under different weights on inequality and the environment.
Publisher
Norwegian School of Economics and Business Administration. Department of Economics
Series
Discussion paper
2006:12

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