115506
115506
forskning
2013-05-27T13:02:00.000Z
en

Research field

Taxes

In this area of research, different forms of taxation including direct taxation of individual and businesses and indirect taxation of goods and services are studied. Microdata help identify causal links and microsimulation and general equilibrium models help determine the impact of changes. Studies show the welfare effect of taxation: taxes’ distributive implications and efficiency loss.