Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/192155
Authors: 
Aaberge, Rolf
Colombino, Ugo
Strøm, Steinar
Year of Publication: 
1996
Series/Report no.: 
Discussion Papers 171
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.
Subjects: 
Labor supply
taxation
distribution of income and welfare.
JEL: 
H23
H31
J22
Document Type: 
Working Paper
Document Version: 
Digitized Version

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