The Resource Optimal commodity taxes for Norway with cross-border shopping

Optimal commodity taxes for Norway with cross-border shopping

Label
Optimal commodity taxes for Norway with cross-border shopping
Title
Optimal commodity taxes for Norway with cross-border shopping
Creator
Subject
Language
eng
Summary
An empirically based simulation model consisting of a representative consumer is constructed and calibrated, for the purpose of finding optimal commodity taxes for Norway. The model includes endogenous labour supply and cross-border shopping. Focusing on commodities exposed to cross-border shopping, such as alcoholic beverages, tobacco, and food, optimal commodity taxes are computed conditional on the pre-existing wage income tax and non-labour income. The optimal tax structure is highly differentiated. Compared to the actual tax rates for Norway in the base year 2006, almost all tax rates on commodities exposed to cross-border shopping increase, the exception being the one on tobacco. The analysis demonstrates a considerable effect of making cross-border shopping or labour supply endogenous on the optimal tax structure
Citation source
In: FinanzArchiv. - Tübingen. - Vol. 70 (2014),
http://library.link/vocab/creatorName
Nygård, O.E
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • commodity tax
  • cross-border shopping
  • indirect tax
  • tax rate
Label
Optimal commodity taxes for Norway with cross-border shopping
Instantiates
Publication
Label
Optimal commodity taxes for Norway with cross-border shopping
Publication

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      52.37366609999999 4.9336932
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