Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/192325 
Year of Publication: 
2003
Series/Report no.: 
Discussion Papers No. 343
Publisher: 
Statistics Norway, Research Department, Oslo
Abstract: 
Indirect taxes such as value added taxes (VAT) generate a substantial part of tax revenue in many countries. This paper analyses welfare effects of different reforms in the Norwegian system of indirect taxation. The main reform studied is the introduction of a uniform VAT rate on all goods and services. The Norwegian political VAT reform of 2001 is also analysed. The reforms are analysed by using an intertemporal CGE model for the Norwegian economy. A non-uniform VAT system gives a welfare loss compared to a uniform VAT system.
Subjects: 
Indirect taxation
VAT reforms
Dynamic general equilibrium analysis
JEL: 
D58
H20
Document Type: 
Working Paper

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