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

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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.

Suggested Citation

  • Rolf Aaberge & Ugo Colombino & Steinar Strøm, 1996. "Welfare Effects of Proportional Taxation: Empirical Evidence from Italy, Norway and Sweden," Discussion Papers 171, Statistics Norway, Research Department.
  • Handle: RePEc:ssb:dispap:171
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    File URL: http://www.ssb.no/a/publikasjoner/pdf/DP/dp_171.pdf
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    Cited by:

    1. 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.
    2. José Labeaga & Xisco Oliver & Amedeo Spadaro, 2008. "Discrete choice models of labour supply, behavioural microsimulation and the Spanish tax reforms," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 6(3), pages 247-273, September.
    3. Sverre Grepperud, 1997. "Soil Depletion Choices under Production and Price Uncertainty," Discussion Papers 186, Statistics Norway, Research Department.
    4. Einar Bowitz & Ådne Cappelen, 1997. "Incomes Policies and the Norwegian Economy 1973-93," Discussion Papers 192, Statistics Norway, Research Department.

    More about this item

    Keywords

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

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply

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