Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/192155 
Erscheinungsjahr: 
1996
Schriftenreihe/Nr.: 
Discussion Papers No. 171
Verlag: 
Statistics Norway, Research Department, Oslo
Zusammenfassung: 
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.
Schlagwörter: 
Labor supply
taxation
distribution of income and welfare.
JEL: 
H23
H31
J22
Dokumentart: 
Working Paper
Dokumentversion: 
Digitized Version

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