Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/192791 
Year of Publication: 
2015
Series/Report no.: 
Discussion Papers No. 809
Publisher: 
Statistics Norway, Research Department, Oslo
Abstract: 
A review of the theoretical literature on optimal indirect taxation reveals that analytical arguments in favor of uniform indirect taxation seem weak and rather unrealistic; hence determining the optimal tax structure remains an empirical issue. However, reviewing the empirical contributions shows that most of them operate under rather restrictive and simplistic frameworks. The empirical support for uniformity seems weak, particularly when the models approach real world complexity. It appears that within a many-consumer economy, differentiated and progressive indirect taxation is likely to be the optimal solution.
Subjects: 
optimal taxation
indirect taxation
JEL: 
D3
D6
H2
Document Type: 
Working Paper

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