Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/192213 
Erscheinungsjahr: 
1998
Schriftenreihe/Nr.: 
Discussion Papers No. 230
Verlag: 
Statistics Norway, Research Department, Oslo
Zusammenfassung: 
This paper discusses methodological principles for social evaluation of tax systems and tax reforms when concern is primarily turned to who gains and who loses. The discussion is followed by an empirical analysis based on Italian household data. Using a household microeconometric labor supply model we have simulated behavioral responses and welfare gains and losses for married couples resulting from replacing the Italian tax system as of 1993 by proportional taxation.
Schlagwörter: 
Labor supply
taxation
welfare gains and losses
social welfare
JEL: 
D19
D69
J22
Dokumentart: 
Working Paper

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