Blar i Norges Handelshøyskole på emneord "marginal indirect tax reform"
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Operational expressions for the marginal cost of indirect taxation when merit arguments matter
(Working paper, Working paper, 2009-02)Marginal 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 ...