| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w1996 |
| 来源ID | Working Paper 1996 |
| The Empirical Analysis of Tax Reforms | |
| Mervyn A. King | |
| 发表日期 | 1986-08-01 |
| 出版年 | 1986 |
| 语种 | 英语 |
| 摘要 | Over the last decade increasing use has been made of individual household data to analyse the gains and losses from tax reform. Much attention has been paid to the econometric estimation of models of household responses to taxes. But these models yield valid estimates of the welfare consequences of tax changes only when the implied preference orderings are well behaved. This paper discusses the nature of such conditions in detail. Where there are rionlinearities in the budget constraint then two sets of "primal" and "dual" conditions must be satisfied. The analysis of these conditions yields suggestions for the specification of behavioural models and the use of individual-specific information in the observed data. |
| URL | https://www.nber.org/papers/w1996 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/559248 |
| 推荐引用方式 GB/T 7714 | Mervyn A. King. The Empirical Analysis of Tax Reforms. 1986. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w1996.pdf（428KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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