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dc.contributor.authorSchroyen, Fred
dc.date.accessioned2009-06-10T08:34:03Z
dc.date.available2009-06-10T08:34:03Z
dc.date.issued2009-02
dc.identifier.issn1503-2140
dc.identifier.urihttp://hdl.handle.net/11250/166194
dc.description.abstractMarginal indirect tax reform analysis evaluates for each commodity (group) the marginal welfare cost (MC) of increasing government revenue by one 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 parameterized on the basis of econometric demand analysis.en
dc.language.isoengen
dc.publisherSNFen
dc.relation.ispartofseriesWorking paperen
dc.relation.ispartofseries2008:37en
dc.subjectmerit goodsen
dc.subjectmarginal indirect tax reformen
dc.titleOperational expressions for the marginal cost of indirect taxation when merit arguments matteren
dc.typeWorking paperen
dc.subject.nsiVDP::Samfunnsvitenskap: 200::Økonomi: 210::Samfunnsøkonomi: 212en


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