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||Series/Report no.:||UCD Centre for Economic Research Working Paper Series; WP93/3||Subject LCSH:||Taxation--Ireland
|Language:||en||Status of Item:||Not peer reviewed|
|Appears in Collections:||Geary Institute Research Collection|
Economics Working Papers & Policy Papers
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