Discussion Papers no. 343

A general equilibrium analysis

Welfare effects of VAT reforms

Publisert:

Åpne og les publikasjonen i PDF (34 sider)

Indirect taxes such as value added taxes (VAT) generate a substantial part of tax revenue in many countries. This paper analyses welfare effects of different reforms in the Norwegian system of indirect taxation. The main reform studied is the introduction of a uniform VAT rate on all goods and services. The Norwegian political VAT reform of 2001 is also analysed. The reforms are analysed by using an intertemporal CGE model for the Norwegian economy. A non-uniform VAT system gives a welfare loss compared to a uniform VAT system.

Om publikasjonen

Tittel

Welfare effects of VAT reforms. A general equilibrium analysis

Ansvarlige

Brita Bye, Turid Åvitsland, Birger Strøm

Serie og -nummer

Discussion Papers no. 343

Utgiver

Statistics Norway

Emne

Discussion Papers

Antall sider

34

Målform

Engelsk

Om Discussion Papers

Discussion papers comprise research papers intended for international journals and books. A preprint of a Discussion Paper may be longer and more elaborate than a standard journal article as it may include intermediate calculations, background material etc.

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