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Autoren: 
Sørensen, Peter Birch
Datum: 
2011
Reihe/Nr.: 
EPRU Working Paper Series 2011-03
Zusammenfassung: 
The paper develops a simple general equilibrium framework for calculating the marginal deadweight loss from taxation in a small open economy. The framework allows a decomposition of the deadweight loss from each tax instrument into the losses stemming from the contraction of the different tax bases. The paper describes a method of calibrating the model which exploits the links between the various factor supply elasticities implied by the standard life cycle model. It also develops a method of estimating effective tax rates that is consistent with optimising household and firm behaviour. To illustrate how the model works, it is calibrated to a data set for Sweden. The quantitative results highlight the importance of accounting for the interaction between the major tax bases when estimating deadweight loss.
Schlagwörter: 
Deadweight loss
tax policy in a small open economy
JEL: 
H21
Dokumentart: 
Working Paper

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