Empirical Tax Policy Analysis and Evaluation

Tax Policy Conference, p. 253, 2003

18 Pages Posted: 3 Jun 2012

See all articles by Katinka Hort

Katinka Hort

Ministry of Finance

Henry Ohlsson

Uppsala University - Department of Economics

Date Written: April 3, 2003

Abstract

There are large variations in tax design across countries. The lack of convergence suggests that there is room for national tax policies. When designing a tax system the objectives of equity, efficiency, and stabilization have to be balanced against each other. In Sweden, there is a need for continuously updated empirical estimations, using micro data, of households' and firms' behaviour. For households this concerns, for example: (i) Estimation of expenditure systems, own and cross price elasticities. (ii) Cross effects of factor prices on consumer demand. (iii) Cross effects of consumption prices on factor supply. (iv) Estimation of time use system. For firms it is desirable to learn more about dynamic factor demand and investment.

Keywords: taxation, burden, incidence, distribution, excess burden, deadweight loss, efficiency, automatic stabilizers, stabilization

JEL Classification: E62, H2

Suggested Citation

Hort, Katinka and Ohlsson, Henry, Empirical Tax Policy Analysis and Evaluation (April 3, 2003). Tax Policy Conference, p. 253, 2003, Available at SSRN: https://ssrn.com/abstract=2073385

Katinka Hort (Contact Author)

Ministry of Finance ( email )

Rosenbad 4
Stockholm, 103 33
Sweden

Henry Ohlsson

Uppsala University - Department of Economics ( email )

Box 513
Uppsala, SE-75120
Sweden
+46 18 471 51 04 (Phone)

HOME PAGE: http://www.uueconomics.se/henryo/

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