dc.contributor.author | Schroyen, Fred | |
dc.date.accessioned | 2006-07-11T06:52:02Z | |
dc.date.available | 2006-07-11T06:52:02Z | |
dc.date.issued | 2005-02 | |
dc.identifier.issn | 0804-6824 | |
dc.identifier.uri | http://hdl.handle.net/11250/162744 | |
dc.description.abstract | Marginal indirect tax reform analysis evaluates for each commodity
(group) the marginal welfare cost (MC) of increasing government
revenue with 1 Euro by raising the indirect tax rate on that commodity.
In this paper, I propose an adjustment to the MC-expressions to
allow for (de)merit good arguments and show how this adjustment can
easily be parameterised on the basis of econometric demand analysis. | en |
dc.format.extent | 174942 bytes | |
dc.format.mimetype | application/pdf | |
dc.language.iso | eng | en |
dc.publisher | Norwegian School of Economics and Business Administration. Department of Economics | en |
dc.relation.ispartofseries | Discussion paper | en |
dc.relation.ispartofseries | 2005:3 | en |
dc.subject | merit goods | en |
dc.subject | marginal tax reform | en |
dc.title | Operational expressions for the marginal cost of indirect taxation when merit arguments matter | en |
dc.type | Working paper | en |