TAX-REFORM RESULTS WITH DIFFERENT DEMAND SYSTEMS

被引：20

作者：

DECOSTER, A

SCHOKKAERT, E

机构：

[1] Centrum voor Economische Studien, Katholieke Universiteit Leuven, B-3000 Leuven

来源：

JOURNAL OF PUBLIC ECONOMICS | 1990年 / 41卷 / 03期

关键词：

D O I：

10.1016/0047-2727(90)90062-M

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

We calculate the marginal welfare costs for a twelve-commodity classification of the Belgian indirect tax system. Price elasticities are estimated with Rotterdam, AIDS, CBS and the linear expenditure system. The ranking of the marginal welfare costs is similar when we use unrestricted estimates of the first three systems. After the symmetry condition of the Slutsky matrix is imposed, the differences become more important. However, they diminish with increasing inequality aversion. © 1990.

引用

页码：277 / 296

页数：20

共 20 条

[1] THE THEORY OF REFORM AND INDIAN INDIRECT TAXES [J].

AHMAD, E ;

STERN, N .

JOURNAL OF PUBLIC ECONOMICS, 1984, 25 (03) :259-298

[2]

Ahmad E., 1987, THEORY TAXATION DEV, P281

[3] OPTIMAL TAXATION AND DIRECT VERSUS INDIRECT TAX CONTROVERSY [J].

ATKINSON, AB .

CANADIAN JOURNAL OF ECONOMICS-REVUE CANADIENNE D ECONOMIQUE, 1977, 10 (04) :590-606

[4] NEGATIVITY CONDITION IN CONSUMER DEMAND [J].

BARTEN, AP ;

GEYSKENS, E .

EUROPEAN ECONOMIC REVIEW, 1975, 6 (03) :227-260

[5]

Bewley R., 1986, ALLOCATION MODELS SP

[6]

CHRISTENSEN LR, 1975, AM ECON REV, V65, P367

[7]

DEATON A, 1980, AM ECON REV, V70, P312

[8] OPTIMAL TAXES AND THE STRUCTURE OF PREFERENCES [J].

DEATON, A .

ECONOMETRICA, 1981, 49 (05) :1245-1260

[9]

DEATON A, 1980, EC CONSUMER BEHAVIOR

[10]

Deaton Angus, 1987, THEORY TAXATION DEV, P92

← 1 2 →