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Are Commodity Taxes Regressive? Evidence from Sweden

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  • Lundin, Douglas

    (Department of Economics)

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    Abstract

    The distributional consequences of commodity taxes have become more important as industrialized countries have started to raise more revenue using these taxes. In this paper the distributional consequences of commodity taxes are evaluated using both disposable income and total expenditure as measures of household well-being. Using Swedish household expenditure data from 1988 and 1992, I find that the overall effect of commodity taxation has been to redistribute welfare from the poor to the rich. I find that almost all individual taxes are regressive, but only a few are significantly redistributive - the taxes on energy, food and consumer goods. Furthermore, the redistributive effect of energy taxation increased sharply after the 1990-91 tax reform.

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    Bibliographic Info

    Paper provided by Uppsala University, Department of Economics in its series Working Paper Series with number 1997:9.

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    Length: 19 pages
    Date of creation: 10 Mar 1998
    Date of revision:
    Handle: RePEc:hhs:uunewp:1997_009

    Contact details of provider:
    Postal: Department of Economics, Uppsala University, P. O. Box 513, SE-751 20 Uppsala, Sweden
    Phone: + 46 18 471 25 00
    Fax: + 46 18 471 14 78
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    Web page: http://www.nek.uu.se/
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    Related research

    Keywords: commodity taxes; welfare distribution; vertical and horizontal equity;

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