Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/192325 
Erscheinungsjahr: 
2003
Schriftenreihe/Nr.: 
Discussion Papers No. 343
Verlag: 
Statistics Norway, Research Department, Oslo
Zusammenfassung: 
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.
Schlagwörter: 
Indirect taxation
VAT reforms
Dynamic general equilibrium analysis
JEL: 
D58
H20
Dokumentart: 
Working Paper

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