Labour supply, commodity demand and marginal tax reform

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Title: Labour supply, commodity demand and marginal tax reform
Authors: Madden, David (David Patrick)
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Date: Dec-1993
Abstract: This paper examines the implications of extending the Ahmad-Stern (1984) model of indirect tax reform to include labor supply. The inclusion of labor supply alters the basic measure of marginal revenue cost of indirect taxation and introduces the possibility of calculating a marginal revenue cost for direct taxation. The paper derives the expressions for these revised marginal revenue costs and provides estimates from Irish data. It then examines the sensitivity of the results to assumptions regarding functional form and, in particular, goods/leisure separability.
Funding Details: Foundation for Fiscal Studies
EC HCM Network
Type of material: Working Paper
Publisher: University College Dublin. School of Economics
Subject LCSH: Indirect taxation
Labor supply--Effect of taxation on
Language: en
Status of Item: Not peer reviewed
Appears in Collections:Geary Institute Research Collection
Economics Working Papers & Policy Papers

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