Sökning: id:"swepub:oai:DiVA.org:oru-12173" > Taxing intermediate...
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000 | 02550nam a2200337 4500 | |
001 | oai:DiVA.org:oru-12173 | |
003 | SwePub | |
008 | 101012| | |||||||||||000 ||eng| | |
024 | 7 | a https://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-121732 URI |
040 | a (SwePub)oru | |
041 | a engb eng | |
042 | 9 SwePub | |
072 | 7 | a vet2 swepub-contenttype |
072 | 7 | a ovr2 swepub-publicationtype |
100 | 1 | a Bohlin, Lars,d 1967-u Örebro universitet,Handelshögskolan vid Örebro universitet4 aut0 (Swepub:oru)lasn |
245 | 1 0 | a Taxing intermediate goods to compensate for distorting taxes on household consumption |
338 | a print2 rdacarrier | |
520 | a In contrast to the classic result in Diamond and Mirrlees (1971) that fiscal taxes should not be levied on intermediate use of goods, Newbury (1985) showed that, in a closed economy with Leontief technology, input taxes should be used to indirectly tax commodities that for some reason are untaxed in final consumption.This paper extends the Newbury result to more general cases; i.e., to open economies with substitution possibilities in the production functions. Moreover, it shows that the welfare maximizing proportion between the tax rate for intermediate use by firms and final demand by households declines with higher elasticities of substitution in production functions and with higher price elasticities in import demand functions and export supply functions. It also shows that the welfare maximizing proportion of tax rates between households and firms for one commodity will depend upon the corresponding proportion of tax rates for important substitutes for that commodity. These results are shown both in stylized Computable General Equilibrium (CGE) models and in an applied CGE model of the Swedish economy where the tax on electricity is used as an example. | |
650 | 7 | a SAMHÄLLSVETENSKAPx Ekonomi och näringslivx Nationalekonomi0 (SwePub)502012 hsv//swe |
650 | 7 | a SOCIAL SCIENCESx Economics and Businessx Economics0 (SwePub)502012 hsv//eng |
653 | a Optimal taxation | |
653 | a CGE-analysis | |
653 | a Economics | |
653 | a Nationalekonomi | |
653 | a SOCIAL SCIENCES | |
653 | a SAMHÄLLSVETENSKAP | |
653 | a Economics | |
653 | a Nationalekonomi | |
710 | 2 | a Örebro universitetb Handelshögskolan vid Örebro universitet4 org |
856 | 4 | u https://www.oru.se/globalassets/oru-sv/institutioner/hh/workingpapers/workingpapers2010/wp-5-2010.pdfy Free full text |
856 | 4 8 | u https://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-12173 |
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