Operational expressions for the marginal cost of indirect taxation when merit arguments matter

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