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Welfare Effects of Proportional Taxation: Empirical Evidence from Italy, Norway and Sweden

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Author Info

  • Rolf Aaberge
  • Ugo Colombino
  • Steinar Strøm

    ()
    (Statistics Norway)

Abstract

This paper employs a particular labor supply model to examine the welfare effects from replacing current tax systems in Italy, Norway and Sweden by proportional taxation on labor income. The results show that there are high efficiency costs for Norway and low costs for Italy and Sweden associated with the current progressive labor income taxes. However, there appears to be large variation in the distribution of welfare gains/losses. "Rich" households – defined by their pre-tax-reform income – tend to benefit more than "poor" households from replacing the current progressive tax systems by proportional taxation.

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Bibliographic Info

Paper provided by Research Department of Statistics Norway in its series Discussion Papers with number 171.

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Date of creation: Apr 1996
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Handle: RePEc:ssb:dispap:171

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Related research

Keywords: Labor supply; taxation; distribution of income and welfare.;

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Cited by:
  1. Einar Bowitz & Ådne Cappelen, 1997. "Incomes Policies and the Norwegian Economy 1973-93," Discussion Papers 192, Research Department of Statistics Norway.
  2. José M. Labeaga & Xisco Oliver & Amadéo Spadaro, 2005. "Discrete choice models of labour suppluy, behavioural microsimulation and the Spanish tax reform," PSE Working Papers halshs-00590836, HAL.
  3. Sverre Grepperud, 1997. "Soil Depletion Choices under Production and Price Uncertainty," Discussion Papers 186, Research Department of Statistics Norway.
  4. Xisco Oliver & Amedeo Spadaro, 2004. "Descripción técnica del modelo de microsimulación del sistema fiscal español “GLADHISPANIA”," DEA Working Papers 7, Universitat de les Illes Balears, Departament d'Economía Aplicada.

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