Marginal tax reform and the specification of consumer demand systems
|Title:||Marginal tax reform and the specification of consumer demand systems||Authors:||Madden, David (David Patrick)||Permanent link:||http://hdl.handle.net/10197/1707||Date:||Jan-1993||Abstract:||This paper examines the conjecture that tax reform recommendations are not as sensitive to underlying consumer demand systems as are derived optimal tax rates. Tax reform recommendations for Ireland using the Ahmad-Stern model of indirect tax reform with different underlying consumer demand systems are examined. They are found to exhibit little sensitivity to the underlying deterministic demand system, but they do display considerable sensitivity to dynamic specification. They also display sensitivity with regard to the imposition of the restrictions implied by utility maximisation, especially symmetry.||Type of material:||Working Paper||Publisher:||University College Dublin. School of Economics||Subject LCSH:||Taxation--Ireland
|Language:||en||Status of Item:||Not peer reviewed|
|Appears in Collections:||Geary Institute Research Collection|
Economics Working Papers & Policy Papers
Show full item record
Page view(s) 5092
This item is available under the Attribution-NonCommercial-NoDerivs 3.0 Ireland. No item may be reproduced for commercial purposes. For other possible restrictions on use please refer to the publisher's URL where this is made available, or to notes contained in the item itself. Other terms may apply.