Marginal Tax Reform and the Specification of Consumer Demand Systems
AbstractThis paper examines the conjecture that tax reform recommendations are not as sensitive to underlying consumer demand systems as are derived optimal tax rates. Tax reform recommendations for Ireland using the Ahmad-Stern model of indirect tax reform with different underlying consumer demand systems are examined. They are found to exhibit little sensitivity to the underlying deterministic demand system but they do display considerable sensitivity to dynamic specification. They also display sensitivity with regard to the imposition of the restrictions implied by utility maximization, especially symmetry. Copyright 1996 by Royal Economic Society.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Oxford University Press in its journal Oxford Economic Papers.
Volume (Year): 48 (1996)
Issue (Month): 4 (October)
Contact details of provider:
Postal: Oxford University Press, Great Clarendon Street, Oxford OX2 6DP, UK
Fax: 01865 267 985
Web page: http://oep.oupjournals.org/
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- John Creedy, 2009. "The Personal Income Tax Structure: Theory and Policy," Department of Economics - Working Papers Series 1063, The University of Melbourne.
- Alessandro Santoro, 2007.
"Marginal Commodity Tax Reforms: A Survey,"
Journal of Economic Surveys,
Wiley Blackwell, vol. 21(4), pages 827-848, 09.
- Wasiu Adekunle Are, 2012. "Poverty-Reducing Directions of Indirect Marginal Tax Reforms in Ireland," Working Papers 201230, School Of Economics, University College Dublin.
- David Madden, 2013.
"The Poverty Effects of a “Fat-Tax” in Ireland,"
201303, School Of Economics, University College Dublin.
- Madden, D.;, 2013. "The Poverty Effects of a "Fat-Tax" in Ireland," Health, Econometrics and Data Group (HEDG) Working Papers 13/07, HEDG, c/o Department of Economics, University of York.
- Seán Lyons & Karen Mayor & Richard S.J. Tol, 2007.
"Convergence of Consumption Patterns During Macroeconomic Transition: A Model of Demand in Ireland and the OECD,"
WP205, Economic and Social Research Institute (ESRI).
- Lyons, Sean & Mayor, Karen & Tol, Richard S.J., 2009. "Convergence of consumption patterns during macroeconomic transition: A model of demand in Ireland and the OECD," Economic Modelling, Elsevier, vol. 26(3), pages 702-714, May.
- Sean Lyons & Karen Mayor & Richard S.J. Tol, 2007. "Convergence Of Consumption Patterns During Macroeconomic Transition: A Model Of Demand In Ireland And The Oecd," Working Papers FNU-141, Research unit Sustainability and Global Change, Hamburg University, revised Aug 2007.
- Scholz, Christian M., 1997. "Environmental tax reform and the double dividend: An econometric demand analysis," Kiel Working Papers 821, Kiel Institute for the World Economy.
- John Creedy & Nicolas Hérault, 2009. "Optimal Marginal Income Tax Reforms: A Microsimulation Analysis," Melbourne Institute Working Paper Series wp2009n23, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
- Susan Olivia & John Gibson, 2008.
"Household Energy Demand and the Equity and Efficiency Aspects of Subsidy Reform in Indonesia,"
The Energy Journal,
International Association for Energy Economics, vol. 0(Number 1), pages 21-40.
- Susan Olivia & John Gibson, 2006. "Household Energy Demand and the Equity and Efficiency Aspects of Subsidy Reform in Indonesia," Working Papers in Economics 06/06, University of Waikato, Department of Economics.
- Olivia, Susan & Gibson, John, 2006. "Household Energy Demand and the Equity and Efficiency Aspects of Subsidy Reform in Indonesia," 2006 Annual Meeting, August 12-18, 2006, Queensland, Australia 25745, International Association of Agricultural Economists.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Oxford University Press) or (Christopher F. Baum).
If references are entirely missing, you can add them using this form.